49FTax file number requirement to be satisfied for claim by individual for payment of child care benefit by single payment/in substitution because of the death of another individual to be effective

#### 49F Tax file number requirement to be satisfied for claim by individual for payment of child care benefit by single payment/in substitution because of the death of another individual to be effective (1) This section sets out the tax file number requirement that must be satisfied in relation to a claim by an individual for payment of child care benefit by single payment/in substitution because of the death of another individual. The requirement is for the purposes of paragraph 49C(1)(d) (which states what is required for these kinds of claims to be effective). (2) The requirement is that a statement of one of the kinds set out in subsection (3), (4) or (5) must be made in relation to each TFN substitution person. However, the requirement does not apply in relation to a TFN substitution person if a determination is in force under subsection (7) or (8), or the claimant has opted as set out in subsection (9). Statement of tax file number (3) The first kind of statement that can be made is a statement of a TFN substitution person’s tax file number. Regardless of who the TFN substitution person is, this kind of statement can be made by the claimant only. Statement that TFN substitution person does not know what his or her tax file number is (4) The second kind of statement that can be made is a statement by a TFN substitution person who was the deceased individual’s partner (as referred to in paragraph (b) of the definition of TFN substitution person in subsection 3(1)) that the TFN substitution person: (a) has a tax file number but does not know what it is; and (b) has asked the Commissioner of Taxation to inform the person of his or her tax file number; and (c) authorises the Commissioner of Taxation to tell the Secretary: (i) whether the person has a tax file number; and (ii) if the person has a tax file number—that number. Statement that an application for a tax file number is pending (5) The third kind of statement that can be made is a statement by the TFN substitution person who was the deceased individual’s partner (as referred to in paragraph (b) of the definition of TFN substitution person in subsection 3(1)) that the TFN substitution person: (a) has an application for a tax file number pending; and (b) authorises the Commissioner of Taxation to tell the Secretary: (i) if a tax file number is issued to the person—that number; or (ii) if the application is refused—that the application has been refused; or (iii) if the application is withdrawn—that the application has been withdrawn. How statement to be given (6) A statement made by the claimant must be made in the claim. A statement made by a TFN substitution person must be in a document, in a form approved by the Secretary, that the claimant gives the Secretary together with the claim. Exemption from tax file number requirement (7) The Secretary may determine that the requirement in subsection (2) does not apply in relation to a TFN substitution person if the claimant does not know the person’s tax file number. (8) The Secretary may determine that the requirement in subsection (2) does not apply in relation to a TFN substitution person if the claimant cannot obtain a statement referred to in subsection (4) or (5) in respect of the person. (9) The requirement in subsection (2) does not apply in relation to a TFN substitution person if, in the claim, the claimant opted to have the CCB % applicable to the person calculated under Schedule 2 to the Family Assistance Act using the minimum taxable income % as the taxable income %.