Dan Tehan (Wannon, Liberal Party, Minister for Education) Share this | Hansard source

I present a supplementary explanatory memorandum to the bill and ask leave of the House to move government amendments (1) to (4), as circulated, together.

Leave granted.

I move government amendments (1) to (4), as circulated, together:

(1) Schedule 1, page 10 (after line 12), after item 34, insert:

34A Section 67BE

Before "A claim", insert "(1)".

(2) Schedule 1, page 10 (after line 22), after item 35, insert:

35A At the end of section 67BE

Add:

(2) The Secretary may make a written determination that paragraph (1)(d) does not apply in relation to a claim for 28 days after the day the determination is made, if the Secretary is satisfied that it is appropriate in the circumstances to do so.

(3) If:

(a) a determination under subsection (2) is made in relation to a claim; and

(b) the Secretary is satisfied that it is appropriate in the circumstances that paragraph (1)(d) not apply in relation to the claim indefinitely;

the Secretary may, before the end of the 28 days after the day the determination is made, make a further written determination accordingly.

(3) Schedule 1, item 36, page 10 (lines 25 and 26), omit subsection 67BF(2), substitute:

(2) A claim is taken not to have been made by an individual if:

(a) the Secretary has made a determination under subsection 67BE(2) in relation to the claim; and

(b) at the end of the 28 days after the day the determination was made:

(i) if the Secretary has made a further determination under subsection 67BE(3) in relation to the claim—the individual has not provided the individual's tax file number; or

(ii) if the Secretary has not made a further determination under subsection 67BE(3) in relation to the claim—the individual has not provided the tax file number of each TFN claim person.

(3) The Secretary's rules may prescribe other circumstances in which a claim is taken not to have been made.

(4) Schedule 1, item 41, page 11 (lines 26 to 30), omit paragraph 67CD(10)(b), substitute:

(b) any of the following applies:

(i) the Secretary has the tax file number of each TFN determination person;

(ii) the Secretary made a determination under subsection 67BE(2) or (3) in relation to the individual's claim no more than 28 days ago;

(iii) the Secretary made a request of the individual under section 67FG no more than 28 days ago;

(iv) the Secretary has the tax file number of the individual and is satisfied that it is unreasonable in the circumstances for the individual to provide the tax file number of each TFN determination person other than the individual;

Question agreed to.

Bill, as amended, agreed to.

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