1061ZVJE
CurrentWhen tax file numbers are altered
Volume 3Chapter 2AA, Part 2AA.1 to Chapter 3, Part 3.12 (sections 1061ZVAA to 1157)
Chapter 2AAStudent start‑up loans
Part 2AA.5Tax administration matters
1061ZVJE When tax file numbers are altered
(1)
If the Commissioner issues, to a person who has notified a tax file number to the Secretary for the purposes of paragraph 1061ZVBB(1)(c) or (2)(c), a new tax file number in place of a tax file number that has been withdrawn, the Commissioner may give to the Secretary a written notice informing the Secretary accordingly.
(2)
That new number is taken to be the number that the person notified to the Secretary.
This Act’s bill:Second reading speech
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