Commonwealth Consolidated Acts

INCOME TAX ASSESSMENT ACT 1936 - SECT 202F

  (1)   Applications may be made to the Tribunal for review of the following decisions of the Commissioner:

  (a)   a decision refusing an application for the issue of a tax file number under section   202BA (including a decision that is to be taken to have been made by virtue of section   202BC);

  (b)   a decision to cancel a tax file number under section   202BE;

  (c)   a decision to give a notice under subsection   202CE(3);

  (d)   a decision to give a notice under subsection   202DF(3);

  (da)   a decision to give a notice under subsection   202DM(3);

  (db)   a decision to give a notice under subsection   202DR(4);

  (e)   a decision to give a notice under subsection   202EB(3);

  (fa)   a decision to give a notice under subsection   190 - 15(1) or (1A) of the Higher Education Support Act 2003 ;

  (fb)   a decision to give a notice under subsection   190 - 20(1) or (1A) of the Higher Education Support Act 2003 ;

  (fc)   a decision to give a notice under subsection   1061ZVJD(1) of the Social Security Act 1991 ;

  (fd)   a decision to give a notice under subsection   1061ZVJF(1) of the Social Security Act 1991 ;

  (fe)   a decision to give a notice under subsection   11D(1) of the Student Assistance Act 1973 ;

  (ff)   a decision to give a notice under subsection   11F(1) of the Student Assistance Act 1973 ;

  (fg)   a decision to give a notice under subsection   68(1) of the Australian Apprenticeship Support Loans Act 2014 ;

  (fh)   a decision to give a notice under subsection   70(1) of the Australian Apprenticeship Support Loans Act 2014 ;

  (g)   a decision stated by the regulations to be a reviewable decision for the purposes of this section.

  (2)   Where an application has been made to the Tribunal for review of a decision referred to in paragraph   (1)(a), the orders that may be made under section   32 of the Administrative Review Tribunal Act 2024 staying or otherwise affecting the operation or implementation of the decision include an order that the Commissioner issue a tax file number to the applicant pending the determination of the application for review.

  (3)   A tax file number issued in accordance with an order referred to in subsection   (2) ceases to have effect when the application is finally disposed of.

  (4)   When a tax file number ceases to have effect under subsection   (3), this Part   (other than this section) applies as if the number had been cancelled.