106ABCommonwealth not liable where client does not have a tax file number

#### 106AB Commonwealth not liable where client does not have a tax file number If the circumstances mentioned in paragraphs 106AA(1)(a) and (b) apply, the Commonwealth is not liable, and is taken never to have been liable: (a) to lend an amount to the client under paragraph 106D(1)(a); or (b) to apply any amount in making a payment to the Agency under paragraph 106D(1)(b) in discharge of any liability of the client.