Social Security (Administration) Act 1999

If the Secretary requests a person (the request recipient) under section 75 to give the Secretary a written statement of the tax file number of a person (the relevant person), the request recipient satisfies the request by giving the Secretary, within the period mentioned in subsection (2) of this section (if applicable):

the written statement of the relevant person’s tax file number; or

both of the following:

a declaration that meets the requirements of subsection (3) and contains the statement required by subsection (4);

a document in which the relevant person authorises the Commissioner of Taxation to tell the Secretary the matters mentioned in subsection (5).

The relevant person may be the request recipient or another person whose tax file number has been requested under subsection 75(3) or (4).

Unless the request recipient was making a claim described in paragraph 75(1)(a) or (c) when the request under section 75 was made, the material mentioned in paragraph (1)(a) or (b) of this section must be given within 28 days after the making of the request.

A declaration mentioned in paragraph (1)(b) must be:

for a request under subsection 75(2)—a TFN declaration; or

for a request under subsection 75(3) or (4)—in accordance with a form approved by the Secretary.

A declaration mentioned in paragraph (1)(b) must contain:

a statement that the relevant person:

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

has asked the Commissioner of Taxation to inform the relevant person of his or her tax file number; or

a statement that an application by the relevant person for a tax file number is pending.

For the purposes of subparagraph (1)(b)(ii), the matters are as follows:

in a case where the declaration contains a statement mentioned in paragraph (4)(a):

whether the relevant person has a tax file number; and

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

in a case where the declaration contains a statement mentioned in paragraph (4)(b):

if a tax file number is issued to the relevant person—that number; or

if the application for a tax file number is refused or is withdrawn—that fact.