11.2.8 Providing tax file numbers

Section 412 authorises a MRCC delegate to request a person in Australia to provide their Tax File Number (TFN).  Although there is no legal requirement to compel the provision of a TFN, failure to provide a TFN when requested means that incapacity payments under Parts 3 and 4 of Chapter 4 of the MRCA cannot be made to a claimant.