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 67
WHEN PERSON WITH TAX FILE NUMBER INCORRECTLY NOTIFIES NUMBER
67(1)
If the Commissioner is satisfied:
(a) that the tax file number that a person has notified to the Secretary for the purposes of paragraph 8(1)(c) :
(b) that the person has a tax file number;
67(2)
That number is taken to be the number that the person notified to the Secretary.
If the Commissioner is satisfied:
(a) that the tax file number that a person has notified to the Secretary for the purposes of paragraph 8(1)(c) :
(i) has been cancelled or withdrawn since the notification was given; or
(ii) is otherwise wrong; and
(b) that the person has a tax file number;
the Commissioner may give to the Secretary written notice of the incorrect notification and of the person ' s tax file number.
67(2)
That number is taken to be the number that the person notified to the Secretary.
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