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A New Tax System (Family Assistance and Related Measures) Act 2000
52CRestriction on determining claim where tax file number not provided etc.
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#### 52C Restriction on determining claim where tax file number not provided etc.
(1) If a TFN claim person makes a statement of the kind set out in subsection 49E(4) or (5), the Secretary can only determine the claim if the Commissioner of Taxation tells the Secretary the person’s tax file number.
(2) If the Secretary cannot determine the claim under subsection (1) because the Commissioner of Taxation tells the Secretary that:
(a) the person does not have a tax file number; or
(b) the person has not applied for a tax file number; or
(c) an application by the person for a tax file number has been refused; or
(d) the person has withdrawn an application for a tax file number;
the claim is taken never to have been made.