(a) the Commissioner is satisfied that the tax file number that a person notified to the Secretary for the purposes of paragraph 1061ZVBB(1)(c) or (2)(c):
(i) has been cancelled since the notification was given; or
(ii) is for any other reason not the person's tax file number; and
(b) the Commissioner is not satisfied that the person has a tax file number;
the Commissioner may give to the Secretary a written notice informing the Secretary accordingly.
(2) The Commissioner must give a copy of any notice under subsection (1) to the person concerned, together with a written statement of the reasons for the decision to give the notice.
Note: Decisions to give notice under subsection (1) are reviewable under section 202F of the Income Tax Assessment Act 1936 .