(a) in a case where the declaration contains a statement mentioned in paragraph (4)(a):
(i) whether the relevant person has a tax file number; and
(ii) if the relevant person has a tax file number—that number; and
(b) in a case where the declaration contains a statement mentioned in paragraph (4)(b):
(i) if a tax file number is issued to the relevant person—that number; or
(ii) if the application for a tax file number is refused or is withdrawn—that fact.
77 Consequences of not giving tax file number
Consequences of not satisfying request for tax file number
(1) If the Secretary makes a request of a person under section 75, the consequences set out in the following table apply unless the person satisfies the request in accordance with section 76.
Note: The Secretary may exempt a person from the operation of this subsection (see subsection (4)).
Consequences of not satisfying request for tax file number
Item If the request under section 75 was given to … the consequence is …
1 a person who was making a claim for a social security payment the social security payment is not payable
2 a person who was making a claim for a seniors health card, or a health care card that is income‑tested for the person the Secretary must not determine the claim
3 a person who had made a claim for, or was receiving, a social security payment at the end of 28 days after the Secretary made the request, the social security payment ceases to be payable to the person
4 a person who had made a claim for, or was the holder of, a seniors health card, or a health care card that is income‑tested for the person at the end of 28 days after the Secretary made the request, the Secretary must determine that the card is to be cancelled
Consequences of relevant person not having tax file number after giving declaration
(2) The consequences set out in subsection (3) apply if:
(a) the Secretary makes a request under section 75 of a person (the request recipient); and
(b) the request recipient satisfies the request by giving:
(i) a declaration mentioned in subparagraph 76(1)(b)(i) that contains a statement as required by subsection 76(4); and
(ii) a document in which the Commissioner of Taxation is authorised to tell the Secretary certain matters mentioned in subsection 76(5); and
(c) the Commissioner of Taxation tells the Secretary that the relevant person mentioned in paragraph 76(4)(a) (if applicable) does not have a tax file number or that any of the following apply in relation to the relevant person mentioned in paragraph 76(4)(b) (if applicable):
(i) the relevant person has not applied for a tax file number;
(ii) an application by the relevant person for a tax file number has been refused;
(iii) the relevant person has withdrawn an application for a tax file number.
Note 1: The relevant person may be the request recipient or another person whose tax file number has been requested under subsection 75(3) or (4).
Note 2: The Secretary may exempt a person from the operation of this subsection and subsection (3) (see subsection (4)).
(3) The consequences are that:
(a) if the request recipient is receiving a social security payment—the social security payment ceases to be payable to the recipient; and
(b) if the request recipient is the holder of a seniors health card, or a health care card that is income‑tested for the request recipient—the Secretary must determine that the card is to be cancelled.
Exemptions
(4) The Secretary may exempt a person who has been given a request under section 75 from the operation of either or both the following:
(a) subsection (1) of this section;
(b) subsections (2) and (3) of this section.
(5) Without limiting subsection (4), if the Secretary requests the request recipient under section 75 to give a written statement of another person’s tax file number, the Secretary may exempt the request recipient under subsection (4) if the Secretary is satisfied that:
(a) the request recipient does not know the other person’s tax file number; and
(b) the request recipient cannot satisfy the request in accordance with section 76.
Division 7—Various determinations
Subdivision A—Provisions relating to social security payments
78A When this Subdivision does not apply
This Subdivision does not apply in relation to utilities allowance and energy supplement under Part 2.25B of the 1991 Act.
78 Rate increase determination
If the Secretary is satisfied that the rate at which a social security payment is being, or has been, paid is less than the rate provided for by the social security law, the Secretary must:
(a) determine that the rate is to be increased to the rate provided for by the social security law; and
(b) specify the last‑mentioned rate in the determination.
79 Rate reduction determination
(1) If the Secretary is satisfied that the rate at which a social security payment is being, or has been, paid is more than the rate provided for by the social security law, the Secretary is to:
(a) determine that the rate is to be reduced to the rate provided for by the social security law; and
(b) specify the last‑mentioned rate in the determination.
(2) Subsection (1) does not authorise the Secretary to make a determination if:
(a) the rate at which a social security payment is payable to a person is reduced by the operation of another provision of the social security law; and
(b) the determination would take effect at or after the time at which the reduction referred to in paragraph (a) would take effect.
80 Cancellation or suspension determination
(1) If the Secretary is satisfied that a social security payment is being, or has been, paid to a person:
(a) who is not, or was not, qualified for the payment; or
(b) to whom the payment is not, or was not, payable (other than because of the operation of Division 3AA);
the Secretary is to determine that the payment is to be cancelled or suspended.
Note: Division 3AA is about compliance with participation payment obligations for persons who are not declared program participants.
(2) Subsection (1) does not authorise the Secretary to make a determination if:
(a) the payment of a social security payment to a person has been cancelled or suspended by the operation of another provision of the social security law; and
(b) the determination would take effect at or after the time at which the cancellation or suspension referred to in paragraph (a) would take effect.
(3) However, subsection (1) authorises the Secretary to make a determination that:
(a) cancels a social security payment that has been suspended under subsection 81(3); and
(b) takes effect at or after the time the suspension took effect.
(3A) Subsection (1) does not authorise the Secretary to make a determination that cancels the payment of a parenting payment, youth allowance, austudy payment, jobseeker payment or special benefit to a declared program participant if:
(a) paragraph (1)(a) does not apply to the declared program participant; and
(b) paragraph (1)(b) applies only because of the application of a compliance penalty period.
(4) A reference in this section to a social security payment being, or having been, paid includes a reference to:
(a) if the social security payment is a youth allowance—the youth allowance being payable but for the operation of section 547AA; or
(b) if the social security payment is a jobseeker payment—the jobseeker payment being payable but for the operation of section 615.
81 Cancellation or suspension for non‑compliance with certain notices
(1) If:
(a) a person who is receiving a social security payment (other than a jobseeker payment) has been given:
(i) a notice under section 67 or 68 that requires the person to give the Department a statement; or
(ii) a notice embodying a requirement under Division 1 of Part 5; and
(b) the person does not comply with the requirement of the notice;
the Secretary may determine that the social security payment is to be cancelled or suspended.
(2) If:
(a) a person and his or her partner (the partner) are each receiving a social security payment; and
(b) the partner has been given:
(i) a notice under section 67 or 68 that requires the partner to give the Department a statement; or
(ii) a notice embodying a requirement under Division 1 of Part 5; and
(c) the notice relates to matters that might also affect the payment of the person’s social security payment; and
(d) the partner does not comply with the requirement of the notice;
the Secretary may determine that the person’s payment is to be cancelled or suspended.
(3) If:
(a) a person who is receiving a social security payment has been given a notice under section 67 or 68 that requires the person to inform the Department of a proposal by the person to leave Australia; and
(b) the person does not comply with the requirement; and
(c) the person leaves Australia; and
(d) the person’s portability period (see section 1217 of the 1991 Act) for the payment has not ended;
the Secretary may determine that the payment is to be cancelled or suspended.
Note: Subsection (3) lets the Secretary make one determination suspending the payment and later make another determination cancelling the payment. See subsection 33(1) of the Acts Interpretation Act 1901.
81A Rate reduction determination for non‑compliance with notice relating to rent assistance
(1) Without limiting section 81, if:
(a) an amount of rent assistance is being added to a person’s maximum basic rate of social security payment; and
(b) the person has been given:
(i) a notice under section 67 or 68 that requires the person to give the Department a statement; or
(ii) a notice embodying a requirement under Division 1 of Part 5; and
(c) any statement, information or document required by the notice relates to:
(i) whether the person qualifies for rent assistance; or
(ii) the amount of the person’s rent assistance; and
(d) the person does not comply with the requirement of the notice;
the Secretary may determine that the person’s rate of social security payment is to be reduced by not adding the amount of rent assistance to the person’s maximum basic rate.
(2) The determination must also specify the new rate of social security payment.
(3) Subsection (1) does not authorise the Secretary to make a determination if:
(a) another provision of the social security law provides that the rate at which the social security payment is payable to the person is to be reduced by not adding the amount of rent assistance to the person’s maximum basic rate; and
(b) the determination would take effect at or after the time at which the reduction referred to in paragraph (a) would take effect.
82 Cancellation or suspension for failure to take action to obtain foreign payment
(1) If:
(a) a person who is receiving a social security payment has been given a notice under subsection 66(2); and
(b) the Secretary is satisfied that the person has not complied with the requirement of the notice;
the Secretary may determine that the social security payment is to be cancelled or suspended.
(2) If:
(a) a person who is receiving a social security payment has been given a notice under subsection 66(3); and
(b) the Secretary is satisfied that the person’s partner has not complied with the requirement of the notice;
the Secretary may determine that the social security payment is to be cancelled or suspended.
83 Changes to payments by computer
(1) If:
(a) payment of a social security payment is based upon data in a computer; and
(b) the rate of the payment is increased or reduced, or the payment is cancelled or suspended, because of the operation of a computer program used under the control of the Secretary; and
(c) the program causes the change for a reason for which the Secretary could make the change by determination;
the change is taken to have been made by the Secretary by determination for that reason.
(2) A determination that is taken, by virtue of subsection (1), to have been made is taken to have been made on the day on which the computer program caused the change to be made.
84 Automatic transfer by computer
(1) If:
(a) payment of a social security payment to a person is based upon data in a computer; and
(b) because of the operation of a computer program used under the control of the Secretary, a social security payment of a different kind becomes payable to the person;
the Secretary is taken to have made a determination:
(c) that the payment referred to in paragraph (b) is to be payable to the person; and
(d) that the payment referred to in paragraph (a) is to cease to be payable to the person immediately before the day on which the payment referred to in paragraph (b) is to become payable to the person.
(2) A determination that is taken, by virtue of subsection (1), to have been made is taken to have been made on the day on which the payment referred to in paragraph (1)(b) became payable because of the operation of the computer program.
85 Resumption of payment after cancellation or suspension—general
(1) If:
(a) a person’s social security payment is:
(i) cancelled by force of section 93 or 94 or subsection 95C(2); or
(ii) cancelled or suspended under section 80, 81 or 82; or
(iia) suspended under subsection 95C(1); or
(iii) cancelled under Part 3C (schooling requirements); and
Note: For reconsideration of the suspension of a schooling requirement payment, see sections 124J, 124N and 124NG.
(b) the Secretary reconsiders the decision; and
(c) as a result of the reconsideration, the Secretary is satisfied that, because of the decision:
(i) the person did not receive a social security payment that was payable to the person; or
(ii) the person is not receiving a social security payment that is payable to the person;
the Secretary is to determine that the social security payment was or is payable to the person, as the case requires.
(2) The reconsideration referred to in paragraph (1)(b) may be a reconsideration on an application under section 129 or a reconsideration on the Secretary’s own initiative.
85AA Resumption of payment after cancellation or suspension—provision of proof of life certificate
Resumption of payment after suspension
(1) If:
(a) a person’s social security payment is suspended under section 80; and
(b) the suspension is attributable to the person’s failure to give the Secretary a proof of life certificate in compliance with a notice under subsection 63(2AB); and
(c) either:
(i) a proof of life certificate relating to the person is given to the Secretary; or
(ii) the person enters Australia; and
(d) if subparagraph (c)(i) applies—the proof of life certificate was completed during the 26‑week period ending when the certificate was given to the Secretary;
the Secretary must:
(e) under section 126, review the suspension of the person’s social security payment; and
(f) as a result of the review, determine that the social security payment is payable to the person as if the payment had never been suspended.
Resumption of payment after cancellation
(2) If:
(a) a person’s social security payment is cancelled under section 80; and
(b) the cancellation is attributable to the person’s failure to give the Secretary a proof of life certificate in compliance with a notice under subsection 63(2AB); and
(c) a proof of life certificate relating to the person is given to the Secretary; and
(d) the proof of life certificate was completed during the 12‑month period ending when the certificate was given to the Secretary;
the Secretary may:
(e) under section 126, review the cancellation of the person’s social security payment; and
(f) as a result of the review, determine that the social security payment is payable to the person as if the payment had never been cancelled.
85A Rate increase determination following rate reduction for non‑compliance with notice relating to rent assistance
(1) If:
(a) the Secretary reduces a person’s rate of social security payment under section 81A by not adding an amount of rent assistance to the person’s maximum basic rate; and
(b) the Secretary reconsiders the decision; and
(c) as a result of the reconsideration, the Secretary is satisfied that, because of the decision, the rate at which social security payment is being, or has been, paid is less than the rate provided for by the social security law;
the Secretary must determine that the rate is to be increased to the rate provided for by the social security law.
(2) The determination must also specify the new rate of social security payment.
(3) The reconsideration referred to in paragraph (1)(b) may be a reconsideration on an application under section 129 or a reconsideration on the Secretary’s own initiative.
Subdivision B—Provisions relating to concession cards
86 Cancellation—person not qualified
(1) If the Secretary is satisfied that a person to whom a concession card has been granted is not qualified for the card, the Secretary is to determine that the card is to be cancelled.
Note: In some cases, the Secretary must cancel a seniors health card or an income‑tested health care card if the Secretary makes a request under subsection 75(2) or (3) of the holder (about providing tax file numbers): see subsections 77(1) and (3).
(2) Subsection (1) does not authorise the Secretary to make a determination if:
(a) the card has been cancelled by the operation of another provision of the social security law; and
(b) the determination would take effect at or after the time at which the cancellation referred to in paragraph (a) would take effect.
87 Cancellation—non‑compliance with certain notices
If:
(a) a person who is the holder of a concession card has been given:
(i) a notice under section 68 that requires the person to give the Department a statement; or
(ii) a notice embodying a requirement under Division 1 of Part 5; and