Income Tax Assessment Act 1936

PART VA - TAX FILE NUMBERS  

Division 6 - Review of decisions  

SECTION 202F   REVIEW OF DECISIONS  

202F(1)    
Applications may be made to the Tribunal for review of the following decisions of the Commissioner:

(a)    a decision refusing an application for the issue of a tax file number under section 202BA (including a decision that is to be taken to have been made by virtue of section 202BC );

(b)    a decision to cancel a tax file number under section 202BE ;

(c)    a decision to give a notice under subsection 202CE(3) ;

(d)    a decision to give a notice under subsection 202DF(3) ;

(da)    a decision to give a notice under subsection 202DM(3) ;

(db)    

a decision to give a notice under subsection 202DR(4) ;

(e)    a decision to give a notice under subsection 202EB(3) ;

(f) (Repealed by No 64 of 2020)

(fa)    

a decision to give a notice under subsection 190-15(1) or (1A) of the Higher Education Support Act 2003 ;

(fb)    

a decision to give a notice under subsection 190-20(1) or (1A) of the Higher Education Support Act 2003 ;

(fc)    

a decision to give a notice under subsection 1061ZVJD(1) of the Social Security Act 1991 ;

(fd)    

a decision to give a notice under subsection 1061ZVJF(1) of the Social Security Act 1991 ;

(fe)    

a decision to give a notice under subsection 11D(1) of the Student Assistance Act 1973 ;

(ff)    

a decision to give a notice under subsection 11F(1) of the Student Assistance Act 1973 ;

(fg)    

a decision to give a notice under subsection 68(1) of the Australian Apprenticeship Support Loans Act 2014 ;

(fh)    

a decision to give a notice under subsection 70(1) of the Australian Apprenticeship Support Loans Act 2014

(g)    a decision stated by the regulations to be a reviewable decision for the purposes of this section.

202F(2)    

Where an application has been made to the Tribunal for review of a decision referred to in paragraph (1)(a) , the orders that may be made under section 32 of the Administrative Review Tribunal Act 2024 staying or otherwise affecting the operation or implementation of the decisioninclude an order that the Commissioner issue a tax file number to the applicant pending the determination of the application for review.

202F(3)    
A tax file number issued in accordance with an order referred to in subsection (2) ceases to have effect when the application is finally disposed of.

202F(4)    
When a tax file number ceases to have effect under subsection (3) , this Part (other than this section) applies as if the number had been cancelled.