Income Tax Assessment Act 1936

PART VA - TAX FILE NUMBERS  

Division 2 - Issuing of tax file numbers  

SECTION 202BA   ISSUING OF TAX FILE NUMBERS  

202BA(1)   [When tax file number may be issued]  

Subject to subsection (3), if, on an application for a tax file number, the Commissioner is satisfied that the applicant's identity has been established, the Commissioner shall issue a tax file number to the applicant.

202BA(2)   [Refusal of application where identity in doubt]  

If, on such an application, the Commissioner is not satisfied as to the applicant's true identity, the Commissioner may refuse the application.

202BA(3)   [Other grounds for refusal]  

If, on such an application, the Commissioner is satisfied that:

(a) the applicant already has a tax file number; or

(b) a notice under section 202BD in relation to the applicant is in force;

the Commissioner shall refuse the application.

202BA(4)   [Tax file number issued without application]  

The Commissioner may, without an application being made, issue a tax file number to a person whenever it is necessary to do so in connection with the performance of a function of the Commissioner under a law of the Commonwealth relating to taxation.

202BA(5)   [Notice of number]  

The Commissioner shall issue a tax file number to a person by giving the person a written notice of the number.

202BA(6)   [Notice of refusal]  

The Commissioner shall refuse an application for a tax file number by giving the applicant a written notice of the refusal and of the reasons for the refusal.