Tax file number

7.16 Tax file numbers may be requested from a person who resides in Australia and makes a claim for, or receives, a social security payment.^[18] In addition, a person must provide the full name, date of birth, tax file number and income and asset details of any non-claimant partner, if requested.^[19]

7.17 While a person cannot be compelled to provide a tax file number, the person’s social security payment may cease if it is not provided.^[20] A person may be granted a tax file number exemption—including an indefinite exemption—from providing their partner’s tax file number, where the person can demonstrate a risk of violence to himself, herself, their children or dependants, or where other concerns for the health and safety of the person, their children or dependants exist.^[21]

7.18 This exemption does not cover cases where there is merely a refusal on the part of the partner to provide the information and there are no violence or health concerns, or if a person is claiming to receive payments in his or her own right.^[22]

7.19 The ALRC considers that details about tax file number exemptions are suitably placed in the Guide to Social Security Law. However, the exemption is somewhat narrow, insofar as it refers to a risk of ‘violence’ and not ‘family violence’. The ALRC recommends that the Guide to Social Security Law expressly refer to family violence in order to capture a broader range of conduct that is violent, threatening, controlling, coercive or engenders fear. This was supported by stakeholders.^[23] This recommendation is complemented by Recommendations 3–1 and 5–1, which recommends including a consistent definition of family violence in the Social Security Act 1991 (Cth) and the Guide to Social Security Law, respectively.

7.20 The Department of Education, Employment and Workplace Relations (DEEWR) stated that, in conjunction with FaHCSIA, it would consider extending the exemption period for a defined period. However, it however noted that an indefinite exemption period would have implications for eligibility and verifying partner income, and this could lead to an incorrect rate of payment.^[24] Community and Public Sector Union (CPSU) members also raised concerns that an indefinite exemption may be excessive and suggested that a period of time to obtain proof of identity may be a better solution, as it would ultimately encourage the victim to move forward, rather than being exempt for life.^[25]

7.21 The ALRC notes that the Guide to Social Security Law refers to the possibility of an indefinite exemption in circumstances of violence. The ALRC recommends that a tax file number exemption—including the possibility of an indefinite exemption—be available to victims of family violence. The ALRC understands that it may not be appropriate to provide an indefinite exemption in all circumstances of family violence, but recommends that this be an option available as required by the circumstances of an individual case.

7.22 In addition, the ALRC recommends that information about the exemption from providing a partner’s tax file number should provided to customers, in accordance with Recommendation 4–2.

Why should family violence be expressly considered?

7.23 Stakeholders identified a number of concerns with the requirements to provide a partner’s tax file number, when that person is experiencing or at risk of family violence. In particular, stakeholders were concerned with the statement in the Guide to Social Security Law that an exemption was not available ‘where there is merely a refusal on the part of the partner to provide the information and there are no violence or health concerns’.^[26] Both the NWRN and the Council of Single Mothers and their Children (CSMC) considered that this statement was too limiting because the refusal may be an act of family violence when it is considered in the context of a course of other conduct,^[27] or could actually constitute a form of financial abuse.^[28]

7.24 An amendment to include family violence as a circumstance in which a tax file number exemption may be available addresses these concerns. The definition of family violence, as recommended in Recommendation 3–2, includes economic abuse which would encapsulate circumstances of financial abuse and would also include circumstances where withholding information forms part of the overall context of family violence.

7.25 Other stakeholders raised concerns due to the element of control in family violence. ‘Withholding such vital information from the victim becomes another means of exerting control over them by the perpetrator’.^[29] The Multicultural Disability Advocacy Association (MDAA) submitted that, because control is often a common feature of family violence,

any provision that requires providing a partner’s tax file number will inevitably prevent a victim from leaving violent relationships. All steps should be taken to encourage victims to leave violent relationships and avenues for exemptions should be explicit, accessible and automatic … No one should be refused services or entitlements because a third party refuses to provide personal information.^[30]

7.26 The AASW (Qld) and WRC Inc (Qld) stated that asking a victim to provide information about their partner’s finances that may not be readily available to them, could seriously compromise his or her safety if they are required to seek this.^[31]

7.27 Similarly, the Homeless Persons’ Legal Service raised concerns that

A person who has been forced into unstable accommodation due to family violence may not be able to provide a partner’s tax file number, and may be exposed to risk of harm if they believe they are required to return to the home in order to obtain such proof of identity. Inability to receive social security due to an inability to provide a partner’s tax file number creates further obstacles for victims of family violence to secure stable and secure accommodation.^[32]

7.28 In light of these concerns, the ALRC considers it necessary that the Guide to Social Security Law expressly refer to family violence as a circumstance where a tax file number exemption may be available. Such an amendment would ensure that a victim’s safety is not compromised when seeking a tax file number from the person using family violence.