11C
In forceWhen person with tax file number incorrectly notifies number
Part 2ABSTUDY student start‑up loans
Division 6Tax administration matters
11C When person with tax file number incorrectly notifies number
(1)
If the Commissioner is satisfied:
(a)
that the tax file number that a person has notified to the Secretary for the purposes of paragraph 7C(1)(c):
(i)
has been cancelled or withdrawn since the notification was given; or
(ii)
is otherwise wrong; and
(b)
that the person has a tax file number;
the Commissioner may give to the Secretary written notice of the incorrect notification and of the person’s tax file number.
(2)
That number is taken to be the number that the person notified to the Secretary.
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