Income Tax Assessment Act 1936

PART VA - TAX FILE NUMBERS  

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History

Pt VA inserted by No 97 of 1988.

Division 2 - Issuing of tax file numbers  

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SECTION 202BD   INTERIM NOTICES  

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202BD(1)    

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Where an application for a tax file number states the name and address of a payer of the applicant, the Commissioner may give to the payer a notice under this section in relation to the applicant.

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S 202BD(1) amended by No 101 of 2006 , s 3 and Sch 2 item 415, by substituting " the applicant, the Commissioner may give to the payer " for " , or eligible paying authority in relation to, the applicant, the Commissioner may give to the payer or eligible paying authority " , effective 14 September 2006. For application and savings provisions see the CCH Australian Income Tax Legislation archive .

S 202BD(1) amended by No 179 of 1999 and No 227 of 1992.

202BD(2)    
The notice remains in force for the period of 28 days commencing on the day specified in the notice.

202BD(3)    
The notice shall specify:

(a) the applicant's name as shown in the application; and

(b) the last day of the period for which the notice remains in force.

202BD(4)    
On giving the notice, the Commissioner shall inform the applicant that the notice has been given.

202BD(5)    

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The notice may be given to take effect on the expiration of a notice previously given to the payer under this section in relation to the applicant.

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S 202BD(5) amended by No 101 of 2006 , s 3 and Sch 2 item 416, by omitting " or eligible paying authority " after " payer " , effective 14 September 2006. For application and savings provisions see the CCH Australian Income Tax Legislation archive .

S 202BD(5) amended by No 179 of 1999 and No 227 of 1992.

202BD(6)    

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Where, while an application for a tax file number is pending, the applicant notifies the Commissioner, in writing, of the name and address of a payer of the applicant (being a payer whose name and address is not stated on the application), the payer's name and address shall, at the end of the period of 7 days after the notification, be taken to have been stated on the application.

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S 202BD(6) amended by No 179 of 1999.

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Archived:

S 202BD(7) repealed as inoperative by No 101 of 2006 , s 3 and Sch 1 item 158, effective 14 September 2006. For application and savings provisions and for former wording see the CCH Australian Income Tax Legislation archive .

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