Section 59 — Paid Parental Leave Act 2010: Tax file number statement

(1) The claim for parental leave pay must contain the person’s tax file number statement, which is a statement of the kind set out in subsection (2), (3), (4) or (5). Statement of tax file number (2) The first kind is a statement of the person’s tax file number. Statement that person does not know his or her tax file number (3) The second kind is a statement that the person: (a) has a tax file number but does not know what it is; and (b) has asked the Commissioner of Taxation to inform the person of his or her tax file number; and (c) authorises the Commissioner of Taxation to tell the Secretary: (i) whether the person has a tax file number; and (ii) if the person has a tax file number—that number. Statement that an application for a tax file number is pending (4) The third kind is a statement that the person: (a) has an application for a tax file number pending; and (b) authorises the Commissioner of Taxation to tell the Secretary: (i) if a tax file number is issued to the person—that number; or (ii) if the application is refused—that the application has been refused; or (iii) if the application is withdrawn—that the application has been withdrawn. Statement that a tax file number has previously been provided (5) The fourth kind is a statement that the person’s tax file number has previously been provided with an earlier claim for parental leave pay.