Commonwealth Consolidated Acts

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SOCIAL SECURITY ACT 1991 - SECT 1061ZVJF

When tax file numbers are cancelled

             (1)  If the Commissioner cancels a tax file number issued to a person who has notified the tax file number to the Secretary for the purposes of paragraph 1061ZVBB(1)(c) or (2)(c), 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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