Commonwealth Consolidated Acts Commonwealth Consolidated Acts(1) If the Commissioner issues, to a person who has notified a tax file number to the Secretary for the purposes of paragraph 1061ZVBB(1)(c) or (2)(c), a new tax file number in place of a tax file number that has been withdrawn, the Commissioner may give to the Secretary a written notice informing the Secretary accordingly.
(2) That new number is taken to be the number that the person notified to the Secretary.