Income Tax Assessment Act 1936

PART VA - TAX FILE NUMBERS  

Division 2 - Issuing of tax file numbers  

SECTION 202BE   CANCELLATION OF TAX FILE NUMBERS  

202BE(1)   [Notice of cancellation]  

Where the Commissioner concludes that a tax file number was issued to a person under an identity that is not the person's true identity, the Commissioner may, by written notice given to the person, cancel the tax file number.

202BE(2)   [Reasons for cancellation]  

The Commissioner shall set out in the notice the reasons for the Commissioner's conclusion.