Social Security Act 1991

Subject to subsection (4), this section applies to a person if:

the person is requested under section 1061ZZBQ to give the Secretary a written statement of the tax file number of a parent of the person; and

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

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

given the Secretary a declaration by the parent in a form approved by the Secretary and satisfied either subsection (2) or (3).

The person satisfies this subsection if:

the parent’s declaration states that the parent:

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 his or her tax file number; and

the person has given the Secretary a document signed by the parent that authorises the Commissioner to tell the Secretary:

whether the parent has a tax file number; and

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

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

The person satisfies this subsection if:

the parent’s declaration states that he or she has applied for a tax file number; and

the person has given the Secretary a document signed by the parent that authorises the Commissioner of Taxation to tell the Secretary:

if a tax file number is issued to the parent—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if the application is withdrawn—that the application has been withdrawn; and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 an application by the parent for a tax file number has been refused; and

the application for a tax file number has not been withdrawn.

The Secretary may waive the request for a statement of the parent’s tax file number if the Secretary is satisfied that:

the person does not know the parent’s tax file number; and

the person can obtain none of the following from the parent:

the parent’s tax file number;

a statement of the parent’s tax file number;

a declaration by the parent under subparagraph (1)(b)(ii).