Document ID: chunk:federal_register_of_legislation:C2023C00393:clause:2_67bh
Version: federal_register_of_legislation:C2023C00393
Segment Type: clause
Provision Reference: sch 2 cl 67BH
Character Range: 100625–102613

67BH  Tax file number requirements—CCS by fee reduction

For purposes of claim
 (1) The tax file number requirements in this section are met for the purposes of a claim if one of the following statements is made in relation to each TFN claim person:
 (a) a statement, by the claimant, of the TFN claim person's tax file number;
 (b) a statement, by a TFN claim person, that the TFN claim person:
 (i) has a tax file number and has asked the Commissioner of Taxation to tell the person what it is; and
 (ii) authorises the Commissioner of Taxation to tell the Secretary whether the person has a tax file number and, if the person has, what it is;
 (c) a statement, by a TFN claim person, that the TFN claim person:
 (i) has an application for a tax file number pending; and
 (ii) authorises the Commissioner of Taxation to tell the Secretary the outcome of the application (including if the person withdraws the application).
 (2) A statement referred to in subsection (1) must be made:
 (a) if made by the claimant—in the claim; and
 (b) otherwise—in a document accompanying the claim in a form approved by the Secretary.
 (3) Subsection (1) does not apply in relation to a TFN claim person if the Secretary:
 (a) is satisfied that the TFN claim person is or was the claimant's partner and that the claimant can obtain from the person neither the person's tax file number nor a statement referred to in paragraph (1)(b) or (c); and
 (b) makes a written determination to that effect.
 (4) A determination made under paragraph (3)(b) is not a legislative instrument.

For purposes of determination
 (5) The tax file number requirements in this section are met for the purposes of a determination under Division 3 for an individual if one of the following applies in relation to all TFN determination persons:
 (a) the Secretary knows the TFN determination person's tax file number;
 (b) a determination made under paragraph (3)(b) is in effect in relation to the TFN determination person.