26ASecretary’s power to require bank account details

#### 26A Secretary’s power to require bank account details If: (a) a determination is in force under which the claimant is entitled to be paid family tax benefit by instalment; and (b) the claimant has not nominated a bank account into which instalments of family tax benefit are to be paid; the Secretary may require the claimant to give the Secretary, within 28 days of the requirement being made, details of a bank account maintained by the claimant alone, or jointly or in common with someone else, into which instalments of family tax benefit are to be paid. 30 Paragraph 27(3)(b) Repeal the paragraph, substitute: (b) by the end of 28 days after the request is made, the claimant gives the Secretary a statement by the TFN determination person of the kind set out in subsection 26(3); and (c) the Commissioner of Taxation subsequently tells the Secretary that the TFN determination person has no tax file number; Note: The heading to subsection 27(3) is replaced by the heading “Statement made by TFN determination person under subsection 26(3)”. 31 Paragraph 27(4)(b) Repeal the paragraph, substitute: (b) by the end of 28 days after the request is made, the claimant gives the Secretary a statement by the TFN determination person of the kind set out in subsection 26(4); and (c) the Commissioner of Taxation subsequently tells the Secretary that the TFN determination person has not applied for a tax file number, that an application by the person for a tax file number has been refused or that the person has withdrawn an application for a tax file number; Note: The heading to subsection 27(4) is replaced by the heading “Statement made by TFN determination person under subsection 26(4)”. 32 After subsection 27(4) Insert: Statement made by TFN claim person under subsection 8(4) (4A) If: (a) a TFN claim person has made a statement of the kind set out in subsection 8(4); and (b) a determination is in force under which the claimant is entitled to be paid family tax benefit by instalment or for a past period; and (c) the Commissioner of Taxation subsequently tells the Secretary that the TFN claim person has no tax file number; the consequence in subsection (5) applies. Statement made by TFN claim person under subsection 8(5) (4B) If: (a) a TFN claim person has made a statement of the kind set out in subsection 8(5); and (b) a determination is in force under which the claimant is entitled to be paid family tax benefit by instalment or for a past period; and (c) the Commissioner of Taxation subsequently tells the Secretary that the TFN claim person has not applied for a tax file number, that an application by the person for a tax file number has been refused or that the person has withdrawn an application for a tax file number; the consequence in subsection (5) applies. 33 Subsection 27(5) Omit “or (4)”, substitute “, (4), (4A) or (4B)”. 34 Paragraph 27(6)(b) Omit “concerned”, substitute “or TFN claim person, as the case requires”. 35 After section 27 Insert: