Section Sch50-“ 80KC — Income Tax Act 2007: When tax file number of child does not accompany application

“ 80KC When tax file number of child does not accompany application “ (1) Subsection (2) applies when— “ (a) an application referred to in section 80KA is not accompanied by the tax file number of each child for whom an entitlement to a tax credit arises; and “ (b) the Commissioner has enough other evidence of the person’s entitlement. “ (2) The Commissioner must— “ (a) provide the person with a notice of entitlement; and “ (b) pay to the person instalments of a tax credit under section MA 1 or, as applicable, sections MB 1 and ME 1 of the Income Tax Act 2007 for a period of 56 days. “ (3) Subsection (4) applies when the person or their spouse, civil union partner, or de facto partner does not provide the tax file number of a child for whom an entitlement to a tax credit arises within the 56-day period. “ (4) The Commissioner must stop paying the tax credit for the child until the tax file number is provided. “ Compare: 2004 No 35 s KD 5(3), (3A)