45
In forceRequesting tax file numbers
Part 7Miscellaneous
Division 1Provision and use of tax file numbers
45 Requesting tax file numbers
(1)
The Secretary may request, but not compel, a person in Australia to give the Secretary a statement of the person’s tax file number if the person:
(a)
is making, or has made, a claim for a benefit under a current special educational assistance scheme; or
(b)
is receiving a benefit under a current special educational assistance scheme.
Note:
For the consequences of not satisfying the request, see section 47.
(2)
A request under this section may be made orally or in writing.
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