47
CurrentCancellation of tax file numbers
Chapter 4Higher Education Contribution Scheme
Part 4.2Contributions
Division 2Imposition and payment of contributions
47 Cancellation of tax file numbers
(1)
Where the Commissioner concludes that a tax file number was issued to a student under an identity that is not the student’s true identity, the Commissioner may, by written notice given to the student, cancel the tax file number.
(2)
The Commissioner shall set out in the notice the reasons for the Commissioner’s conclusion.
This Act’s bill:Second reading speech
Research tools for this sectionSubscription
The statute text is free to read above. View subscription options to unlock the case-law research tools for each provision.