Australian Apprenticeship Support Loans Act 2014
CHAPTER 4
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Administration
PART 4.1
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INFORMATION MANAGEMENT
Division 3
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Powers in relation to tax file numbers
SECTION 70
WHEN TAX FILE NUMBERS ARE CANCELLED
70(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 8(1)(c), the Commissioner may give to the Secretary a written notice informing the Secretary accordingly.
70(2)
The Commissioner must give a copy of any notice under subsection (1) to the person concerned, together with a written statement of the reasons for the decision to give the notice.
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 8(1)(c), the Commissioner may give to the Secretary a written notice informing the Secretary accordingly.
70(2)
The Commissioner must give a copy of any notice under subsection (1) 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 (see section 202F of the Income Tax Assessment Act 1936 ).
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