s 11E
In forceWhen tax file numbers are altered
Part 2ABSTUDY student start‑up loans
Division 6Tax administration matters
11E 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the Secretary for the purposes of paragraph 7C(1)(c), a new tax file number in place of a tax file number that has been withdrawn, the Commissioner may give to the Secretary a written notice informing the Secretary accordingly.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.
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