12.3.3 Tax File Number for Data Matching

Legal basis for collecting tax file number

VEA→

The VEA provides the legal basis for collecting tax file numbers.

Requirement to provide Tax file number

It is a requirement that a pensioner and his or her partner provide their tax file numbers, in writing, when required by the Secretary. Pensioners are advised of the purpose for collection of the tax file numbers. Payment of pension is not to be made if a pensioner does not comply with this requirement. In special circumstances pensioners are exempted or excluded from supplying tax file number.    

Use of tax file number in data matching

Matching between each agency and the Australian Taxation Office (ATO) is based on the pensioner's personal details and tax file number. Cases are reported for an agency to investigate where:

• the tax file number is invalid,
• identity discrepancies exist between an agency and ATO (ie. name or date of birth),
• income discrepancies exist between an agency and ATO when comparing taxable income declared to ATO with that held by the agency, and
• payment discrepancies exist between an agency and ATO.    
  More →

  Data Matching Program

  Section 12.3.2

  More → (go back)

Failure to provide tax file number

Although it is not an offence to refuse to give a tax file number, the law is quite clear that grant of a pension will be denied or pension payment will be stopped if a pensioner chooses not to provide this information when asked. (unless an exemption or exclusion is obtained)