70
In forceWhen tax file numbers are cancelled
Chapter 4Administration
Part 4.1Information management
Division 3Powers in relation to tax file numbers
70 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 8(1)(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 (see section 202F of the Income Tax Assessment Act 1936).
This Act’s bill:Explanatory memorandumSecond reading speech
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