21
CurrentIndividual may request details of account balance
Part 3Accounts
Division 6Notification of account balances
21 Individual may request details of account balance
When section applies
(1)
This section applies to an individual’s account if the individual asks the Commissioner of Taxation to give the individual a written notice setting out the balance of the account.
Form of request
(2)
The request must be:
(a)
in writing; and
(b)
in a form approved in writing by the Commissioner of Taxation.
Compliance with request
(3)
The Commissioner of Taxation must comply with the request.
This Act’s bill:Second reading speech
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