Registrar’s power to request tax file numbers
16B Registrar’s power to request tax file numbers
This section applies to a person in Australia if the person is a payer or a payee in relation to a registrable maintenance liability.
The Registrar may request, but not compel, the person:
to give the Registrar a written statement of the person’s tax file number; or
if the person does not have a tax file number—to apply to the Commissioner for a tax file number and to give to the Registrar a written statement of the person’s tax file number after the Commissioner has issued it.
A person is taken to have complied with a request under subsection (2) if the person gives to the Registrar a statement of a kind mentioned in subsection (4) or (5) of this section.
The person may give to the Registrar a statement that the person:
has a tax file number but does not know what it is; and
has asked the Commissioner to inform the person of the person’s tax file number; and
authorises the Commissioner to tell the Registrar:
whether the person has a tax file number; and
if the person has a tax file number—that number.
The person may give to the Registrar a statement that the person:
has an application for a tax file number pending; and
authorises the Commissioner to tell the Registrar:
if a tax file number is issued to the person—that number; or
if the application is refused—that the application has been refused; or
if the application is withdrawn—that the application has been withdrawn.
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