INCOME TAX ASSESSMENT ACT 1936 (ARCHIVE)

PART VI - COLLECTION AND RECOVERY OF TAX  

Division 1AA - Reportable payments system (RPS)  

Subdivision E - How payees can quote their tax file numbers  

SECTION 220AO   COMMISSIONER MAY CORRECT TAX FILE NUMBER SET OUT IN TAX FILE NUMBER DECLARATION FORM  

220AO(1)   [Notice by Commissioner]  

If:

(a) the Commissioner is satisfied that the tax file number stated in a tax file number declaration form:

(i) has been cancelled or withdrawn since the form was given; or

(ii) is otherwise wrong; and

(b) the Commissioner is satisfied that the person who gave the form (the ``first person'' ) has a tax file number;

the Commissioner may give the person to whom the declaration was made (the ``second person'' ) written notice of the incorrect statement and of the correct tax file number.

Note:

The first person would normally be a payee and the second person would normally be a payer.

220AO(2)   [Correct tax file number to be stated]  

If the Commissioner does so, the second person must, in any document under this Division requiring the first person's tax file number that the second person completes after that time (before another tax file number declaration is made by the first person to the second person), state that correct tax file number.