s 11F
In forceWhen tax file numbers are cancelled
Part 2ABSTUDY student start‑up loans
Division 6Tax administration matters
11F When tax file numbers are cancelled
(1)
If the Commissioner cancels a tax file number issued to a person who has notified the tax file number to the Secretary for the purposes of paragraph 7C(1)(c), the Commissioner may give to the Secretary a written notice informing the Secretary accordingly.
(2)
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.
Note:
Decisions to give notice under subsection (1) are reviewable under section 202F of the Income Tax Assessment Act 1936.
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