Commonwealth Numbered Acts

TRADE SUPPORT LOANS ACT 2014 (NO. 81, 2014) - SECT 70

             (1)  If the Commissioner cancels a tax file number issued to a person who has notified the tax file number to the Secretary for the purposes of paragraph 8(1)(c), 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 ).