Commonwealth Consolidated Acts

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When person without tax file number incorrectly notifies number

             (1)  If:

                     (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 .

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