B37/1992 PROVISION OF TAX FILE NU:- MINOR LEGISLATIVE AMENDMENTS

DATE OF ISSUE: 11 AUGUST 1992

PROVISION OF TAX FILE NU:- MINOR LEGISLATIVE AMENDMENTS

PURPOSE:  The purpose of this instruction is to advise of minor amendments to the legislation regarding provision of tax file numbers.

BACKGROUND:  The Veterans' Affairs Legislation Amendment Act 1992 received Royal Assent on 26 June 1992.  Part 1 of the Schedule to that Act contains minor technical amendments to the Seamen's War Pensions and Allowances Act 1940 (SWPA) and the Veterans' Entitlements Act 1986 (VEA).

The amendments are set out below:

SWPA

Subsection 32AA(1):

Omit "qualified", and substitute "eligible".

After subsection 32AA(1):

Insert:

"(1A) The requirement in subsection (1) does not apply if the person is outside Australia.".

Subsection 32AA(3):

Omit "qualified", and substitute "eligible".

VEA

After subsection 128(2):

Insert:

"(2A) The requirement in subsection (2) does not apply if the person is outside Australia.".

After subsection 128A(3):

Insert:

"(3A) The requirement in subsection (3) does not apply if the person is outside Australia.".

Subparagraph 128A(4)(a)(i):

Omit "qualified", and substitute "eligible".

Subsection 128A(5):

Omit "qualified", and substitute "eligible".

EFFECTIVE DATE:  This amendment became effective from the date of Royal Assent (26 June 1992).

INTERPRETATION:  Please note that "Australia" for the purposes of these amendments does not include external territories.

PETER HAWKER

NATIONAL PROGRAM DIRECTOR

BENEFITS

5 August 1992