Tax file numbers
506B Tax file numbers
Request for tax file numbers
The Secretary may request any of the persons mentioned in subsection (2) to provide the tax file number of a person (the relevant person) who is an applicant for, or holder or former holder of, a visa of a kind (however described) prescribed by the regulations.
For the purposes of subsection (1), the persons are any of the following:
the applicant, holder or former holder;
an approved sponsor of the applicant, holder or former holder;
a former approved sponsor of the applicant, holder or former holder;
a person who has nominated the applicant or holder in an approved nomination that has not ceased under the regulations;
a person who nominated the holder or former holder in an approved nomination that has ceased under the regulations.
A person to whom a request is made under subsection (1) who is lawfully in possession of the tax file number may disclose the tax file number in accordance with the request.
Verification of tax file numbers
The Secretary may provide the tax file number to the Commissioner of Taxation for the purpose of verifying the tax file number.
On receiving the tax file number, the Commissioner of Taxation may give the Secretary a written notice in accordance with the following table.
Notices of the Commissioner of Taxation | ||
|---|---|---|
Item | If … | the Commissioner may give the Secretary written notice … |
1 | the Commissioner is satisfied that the number is correct | informing the Secretary accordingly. |
2 | (a) the Commissioner is satisfied that the tax file number is not correct; and (b) the Commissioner is satisfied that the relevant person has a tax file number; | of the correct tax file number. |
3 | (a) the Commissioner is satisfied that the tax file number is not correct; and (b) the Commissioner is not satisfied that the relevant person has a tax file number; | informing the Secretary accordingly. |
Commissioner of Taxation may provide tax file number
The Commissioner of Taxation may provide the tax file number of a person to the Secretary if the Secretary advises the Commissioner that the person is a relevant person.
Use, records or disclosures of tax file numbers
A tax file number provided under this section may be used, recorded or disclosed by an officer for any purposes prescribed by the regulations.
This provision refers to the regulations (prescribed by the regulations
, the regulations
). Made under this Act:
- Migration (United Nations Security Council Resolutions) Regulations 2007 · under s 504(1)
- Migration Regulations 1994 · under s 504
21 more instruments made under this Act are listed on the Act’s overview.
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