98HCommonwealth not liable where person does not have a tax file number

#### 98H Commonwealth not liable where person does not have a tax file number (1) This section operates if: (a) the institution receives notice under subsection 42(3) or (5) as applied by section 98E to the effect that a person who has made an application under section 98D does not have, or no longer has, a tax file number; and (b) at the end of 28 days after the institution receives that notice, the institution has not been notified of a number that the institution is satisfied (in accordance with guidelines issued by the Commissioner) is the person’s tax file number. (2) The Commonwealth is not liable, and is taken never to have been liable: (a) to lend an amount to the person under paragraph 98G(2)(a); or (b) to apply any amount in making a payment to the institution under paragraph 98G(2)(b) in discharge of a liability of the person. (3) The regulations may set out procedures for the institution to notify persons who may be affected by subsection (2).