Australian Apprenticeship Support Loans Act 2014

CHAPTER 4 - Administration  

PART 4.1 - INFORMATION MANAGEMENT  

Division 3 - Powers in relation to tax file numbers  

SECTION 68   WHEN PERSON WITHOUT TAX FILE NUMBER INCORRECTLY NOTIFIES NUMBER  

68(1)    
If:

(a) the Commissioner is satisfied that the tax file number that a person notified to the Secretary for the purposes of paragraph 8(1)(c) :

(i) has been cancelled since the notification was given; or

(ii) is for any other reason not the person ' s tax file number; and

(b) the Commissioner is not satisfied that the person has a tax file number;

the Commissioner may give to the Secretary a written notice informing the Secretary accordingly.

68(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 ).