Consequences of not giving tax file number
47 Consequences of not giving tax file number
Consequences of not satisfying request for tax file number
If the Secretary makes a request of a person under section 45, the consequences set out in the following table apply if the person does not satisfy the request in accordance with section 46.
Consequences of not satisfying request for tax file number | ||
|---|---|---|
Item | If the request under section 45 was given to … | the consequence is … |
1 | a person: (a) who is making a claim for a benefit under a current special educational assistance scheme; or (b) who has made a claim for a benefit under a current special educational assistance scheme, but the claim has not been determined | the benefit is not payable |
2 | a person who is receiving a benefit under a current special educational assistance scheme | at the end of 28 days after the Secretary made the request, the benefit ceases to be payable |
The Secretary may exempt a person from the operation of this subsection: see subsection (3).
Consequences of person not having tax file number after giving declaration
If:
the Secretary makes a request of a person under section 45; and
the person satisfies the request by giving the Secretary:
a TFN declaration that contains the statement required by subsection 46(3); and
a document in which the person authorises the Commissioner of Taxation to tell the Secretary the matters mentioned in subsection 46(4); and
the Commissioner of Taxation tells the Secretary that the person does not have a tax file number or that any of the following apply in relation to the person:
the person has not applied for a tax file number;
an application by the person for a tax file number has been refused;
the person has withdrawn an application for a tax file number;
the consequences set out in the following table apply.
Consequences of person not having tax file number after giving declaration | ||
|---|---|---|
Item | If the request under section 45 was given to … | the consequence is … |
1 | a person: (a) who is making a claim for a benefit under a current special educational assistance scheme; or (b) who has made a claim for a benefit under a current special educational assistance scheme, but the claim has not been determined | the benefit is not payable |
2 | a person who is receiving a benefit under a current special educational assistance scheme | the benefit ceases to be payable |
The Secretary may exempt a person from the operation of this subsection: see subsection (3).
Exemptions
The Secretary may exempt a person who has been given a request under section 45 from the operation of subsection (1) or (2) of this section.
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