58Variation where failure to provide tax file number

#### 58 Variation where failure to provide tax file number Non‑compliance with request (1) If: (a) either: (i) determinations of conditional eligibility under section 50F and of CCB % under section 50J are in force in respect of a claimant who is an individual; or (ii) a determination of entitlement under section 52E is in force in respect of a claimant who is an individual to be paid child care benefit for a past period for care provided by an approved child care service; and (b) the Secretary makes a request under subsection 57D(1) (request for tax file number) of the claimant concerned; and (c) the claimant does not comply with the request within 28 days of the request being made; then, subject to subsection (2), the consequence in subsection (5) or (6) applies, as the case requires. Exemption from request under subsection 57D(1) (2) The Secretary may determine that the consequence in subsection (5) or (6) does not apply if: (a) the TFN determination person concerned is or was the claimant’s partner; and (b) the claimant cannot obtain from the person: (i) the person’s tax file number; or (ii) a statement by the person under subsection 57D(3) or (4). Statement made by TFN determination person under subsection 57D(3) (3) If: (a) the Secretary makes a request under subsection 57D(1); and (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 57D(3); and (c) the Commissioner of Taxation tells the Secretary that the person has no tax file number; the consequence in subsection (5) or (6) applies, as the case requires. Statement made by TFN determination person under subsection 57D(4) (4) If: (a) the Secretary makes a request under subsection 57D(1); and (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 57D(4); and (c) the Commissioner of Taxation tells the Secretary that the 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for a tax file number, that an application by the person for a tax file number has been refused or that the person has withdrawn an application for a tax file number; the consequence in subsection (5) or (6) applies, as the case requires. Variation of determination of CCB % (5) For the purposes of subsection (1), (3) or (4), if the situation in subparagraph (1)(a)(i) applies, the Secretary may vary the determination of CCB % applicable to the claimant with the effect that the CCB % is to be recalculated under Schedule 2 to the Family Assistance Act using the minimum taxable income % as the taxable income %. The variation takes effect from the Monday after the day the variation is made. Variation of determination of entitlement in respect of past period claim by individual (6) For the purposes of subsection (1), (3) or (4), if the situation in subparagraph (1)(a)(ii) applies, the Secretary may vary the determination of entitlement in respect of the past period to which the claim relates. (7) The variation referred to in subsection (6) has the effect that: (a) the rate used to calculate the amount of child care benefit that the claimant is entitled to be paid under a determination of entitlement is recalculated under Schedule 2 to the Family Assistance Act using the minimum taxable income % as the taxable income %; and (b) the claimant is entitled to be paid that amount. The claimant is only entitled to be paid the amount as recalculated for that period. Consequence of Secretary later becoming aware of tax file number (8) If: (a) under subsection (5) or (6), the Secretary varies the determination; and (b) the Secretary finds out the tax file number of the TFN determination person concerned: (i) if subsection (5) applies—before the end of the income year following the one in which the variation took effect; or (ii) if subsection (6) applies—at any time after the variation took place; the Secretary must vary the determination to undo the effect mentioned in subsection (5) or (6).