Provision of tax file numbers
128A Provision of tax file numbers
In this section:
income payment means:
a pension under Part II, III, IIIA or IV; or
a veteran payment; or
a loss of earnings allowance under section 108; or
an allowance under this Act payable to a person in receipt of a pension referred to in paragraph (a).
TFN declaration has the same meaning as in Part VA of the Income Tax Assessment Act 1936.
An income payment that a person (the eligible person) is eligible to receive is not to be paid to the person if the person fails to comply with the request in subsection (3) or (3A) (whichever applies).
If a person (the eligible person) is eligible for a seniors health card under section 118V, the Commission must not determine that the person is entitled to the card if the person fails to comply with a request in subsection (3) or (3A) (whichever applies).
If a person (the eligible person) is the holder of a seniors health card, the Commission is to determine that the person ceases to be entitled to the card if the person fails to comply with a request in subsection (3) or (3A) (whichever applies).
For holder of a seniors health card see section 5PB.
For the date of effect of a determination under this subsection see section 118ZR.
If an eligible person is in Australia, the Secretary may request but not compel the person:
if the person has a tax file number—to give the Secretary a written statement of the person’s tax file number; or
if the person does not have a tax file number:
to apply to the Commissioner of Taxation for a tax file number; and
to give the Secretary a written statement of the person’s tax file number after the Commissioner of Taxation has issued it.
If an eligible person has a partner or non‑illness separated spouse and the partner or spouse is in Australia, the Secretary may request but not compel the person:
if the partner or spouse has a tax file number—to give the Secretary a written statement of the partner’s or spouse’s tax file number; or
if the partner or spouse does not have a tax file number—to give the Secretary a written statement of the partner’s or spouse’s tax file number after the Commissioner of Taxation has issued it.
If:
a person’s income payment ceases to be paid because the person fails to comply with subsection (3) or (3A) by a particular day; and
subsection (3) or (3A) is satisfied in relation to the person’s tax file number within the 3 month period that starts on that day;
then the income payment that would have been paid to the person during that period if the person had complied with the request in subsection (3) or (3A) is to be paid to the person.
If subsection (3) or (3A) is satisfied in relation to the person’s tax file number after the 3 month period has ended the person’s income payment is to be paid from the day on which subsection (3) or (3A) is satisfied.
The request in subsection (3) or (3A) (whichever applies) in relation to a person’s tax file number is satisfied if:
the Secretary is given:
where the person is the eligible person and the pension, veteran payment or allowance is assessable income for the purposes of the Income Tax Assessment Act 1936 or the Income Tax Assessment Act 1997—a TFN declaration by the person; or
in any other case—a declaration by the person in a form approved by the Secretary; and
the declaration states either:
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; or
that the person has applied for a tax file number; and
where subparagraph (b)(i) applies—the person has given the Secretary a document authorising the Commissioner of Taxation to tell the Secretary:
whether the person has a tax file number; and
if so—the tax file number; and
where subparagraph (b)(ii) applies—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 of Taxation has not told the Secretary that the person has no tax file number or that an application by the person for a tax file number has been refused; and
if subparagraph (b)(ii) applies—the Commissioner of Taxation has not told the Secretary that:
the application for a tax file number has been withdrawn; or
the person has not applied for a tax file number.
The Secretary may waive the requirement for a statement of the tax file number of the person’s partner or non‑illness separated spouse if satisfied that the person:
does not know that number; and
can obtain none of the following from the partner or non‑illness separated spouse:
that number;
a statement of that number;
a declaration by the partner or non‑illness separated spouse under paragraph (4)(a).
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