17BProvision of tax file numbers

##### 17B Provision of tax file numbers (1) Subject to section 17C, assistance is not payable to an applicant or applicants for the assistance where: (a) the Secretary: (i) in the case of a sole applicant—requires the applicant to give the Secretary, in writing, a statement of the applicant’s tax file number; and (ii) in the case of joint applicants—requires the applicants to give the Secretary, in writing, statements of each applicant’s tax file number; and (b) the requirement is not complied with within 60 days. (2) Subsection (1) is satisfied in relation to a person’s tax file number if: (a) the Secretary is given a declaration by the person in a form approved by the Secretary; and (b) the declaration states either: (i) that the person has a tax file number but does not know what it is and has asked the Commissioner of Taxation to inform him or her of the number; or (ii) that an application by the person for a tax file number is pending; and (c) where subparagraph (b)(i) applies—the person has given the Secretary a document authorising the Commissioner of Taxation to tell the Secretary: (i) whether the person has a tax file number; and (ii) if so—the tax file number; and (d) where subparagraph (b)(ii) applies—the person has given the Secretary a document authorising the Commissioner to tell the Secretary: (i) if a tax file number is issued to the person—the tax file number; or (ii) if the application is refused—that the application has been refused; or (iii) if the application is withdrawn—that the application has been withdrawn; and (e) the Commissioner of Taxation has not told the Secretary that the person has no tax file number or that an application by the person for a tax file number has been refused; and (f) where the declaration states that an application by the person for a tax file number is pending—the application has not been withdrawn. (3) In this section, employment declaration and tax file number have the same meanings as in Part VA of the Income Tax Assessment Act 1936.