Commonwealth Consolidated Acts Commonwealth Consolidated Acts(1) Applications may be made to the Administrative Review Tribunal for review of a decision of the Commissioner:
(a) to give a notice under subsection 42(3);
(b) refusing an application for the issue of a tax file number under section 44 (including a decision that is to be taken to have been made by virtue of section 46); or
(c) to cancel a tax file number under section 47.
(2) Where an application has been made to the Tribunal for review of a decision referred to in paragraph (1)(b), the orders that may be made under subsection 32(2) of the Administrative Review Tribunal Act 2024 include an order that the Commissioner issue a tax file number to the applicant pending the determination of the application for review.
(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.
(4) When a tax file number ceases to have effect under subsection (3), this Chapter (other than this section) applies as if the number had been cancelled.