When person without tax file number incorrectly notifies number
11D When person without tax file number incorrectly notifies number
If:
the Commissioner is satisfied that the tax file number that a person notified to the Secretary for the purposes of paragraph 7C(1)(c):
has been cancelled since the notification was given; or
is for any other reason not the person’s tax file number; and
the Commissioner is not satisfied that the person has a tax file number;
the Commissioner may give to the Secretary a written notice informing the Secretary accordingly.
The Commissioner must give a copy of any notice under subsection (1) of this section to the person concerned, together with a written statement of the reasons for the decision to give the notice.
Decisions to give notice under subsection (1) are reviewable under section 202F of the Income Tax Assessment Act 1936.
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