Tax file number statement
59 Tax file number statement
The claim for parental leave pay must contain the person’s tax file number statement, which is a statement of the kind set out in subsection (2), (3), (4) or (5).
Statement of tax file number
The first kind is a statement of the person’s tax file number.
Statement that person does not know his or her tax file number
The second kind is a statement that the person:
has a tax file number but does not know what it is; and
has asked the Commissioner of Taxation to inform the person of his or her tax file number; and
authorises the Commissioner of Taxation to tell the Secretary:
whether the person has a tax file number; and
if the person has a tax file number—that number.
Statement that an application for a tax file number is pending
The third kind is a statement that the person:
has an application for a tax file number pending; and
authorises the Commissioner of Taxation to tell the Secretary:
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if the application is withdrawn—that the application has been withdrawn.
Statement that a tax file number has previously been provided
The fourth kind is a statement that the person’s tax file number has previously been provided with an earlier claim for parental leave pay.
This Act’s bill:Explanatory memorandumSecond reading speech
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