Student Assistance Act 1973

Part 2 - ABSTUDY student start-up loans  

Division 6 - Tax administration matters  

SECTION 11F   WHEN TAX FILE NUMBERS ARE CANCELLED  

11F(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.

11F(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 .