Income Tax Assessment Act 1936
View history note
Hide history noteSubject 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.
Disclaimer and notice of copyright applicable to materials provided by CCH Australia Limited
CCH Australia Limited ("CCH") believes that all information which it has provided in this site is accurate and reliable, but gives no warranty of accuracy or reliability of such information to the reader or any third party. The information provided by CCH is not legal or professional advice. To the extent permitted by law, no responsibility for damages or loss arising in any way out of or in connection with or incidental to any errors or omissions in any information provided is accepted by CCH or by persons involved in the preparation and provision of the information, whether arising from negligence or otherwise, from the use of or results obtained from information supplied by CCH.
The information provided by CCH includes history notes and other value-added features which are subject to CCH copyright. No CCH material may be copied, reproduced, republished, uploaded, posted, transmitted, or distributed in any way, except that you may download one copy for your personal use only, provided you keep intact all copyright and other proprietary notices. In particular, the reproduction of any part of the information for sale or incorporation in any product intended for sale is prohibited without CCH's prior consent.
