67BFClaims that are taken not to have been made

#### 67BF Claims that are taken not to have been made (1) A claim that is not effective is taken not to have been made. (2) A claim is taken not to have been made by an individual if: (a) the Secretary has made a determination under subsection 67BE(2) in relation to the claim; and (b) at the end of the 28 days after the day the determination was made: (i) if the Secretary has made a further determination under subsection 67BE(3) in relation to the claim—the individual has not provided the individual’s tax file number; or (ii) if the Secretary has not made a further determination under subsection 67BE(3) in relation to the claim—the individual has not provided the tax file number of each TFN claim person. (3) The Secretary’s rules may prescribe other circumstances in which a claim is taken not to have been made.