Commonwealth Consolidated Acts

AUSTRALIAN APPRENTICESHIP SUPPORT LOANS ACT 2014 - SECT 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.

  (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 ).