Social Security Act 1991

This section applies to a person if:

the Secretary has requested the person under section 1061ZZBP to:

give the Secretary a written statement of the person’s tax file number; or

apply to the Commissioner of Taxation for a tax file number and give the Secretary a written statement of the person’s tax file number after it has been issued; and

at the end of 28 days after the request is made, the person has neither:

given the Secretary a written statement of the person’s tax file number; nor

given the Secretary an employment declaration and satisfied either subsection (2) or (3).

The person satisfies this subsection if:

the employment declaration states that the person:

has a tax file number but does not know what it is; and

has asked the Commissioner of Taxation to inform him or her of the number; and

the person has given the Secretary a document authorising the Commissioner to tell the Secretary:

whether the person has a tax file number; and

if the person has a tax file number—the tax file number; and

the Commissioner has not told the Secretary that the person has no tax file number.

The person satisfies this subsection if:

the employment declaration states that the person has applied for a tax file number; and

the person has given the Secretary a document authorising the Commissioner of Taxation to tell the Secretary:

if a tax file number is issued to the person—the tax file 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if the application is withdrawn—that the application has been withdrawn; and

the Commissioner has not told the Secretary that the person has not applied for a tax file number; and

the Commissioner has not told the Secretary that an application by the person for a tax file number has been refused; and

the application for a tax file number has not been withdrawn.