Section 202BA — Income Tax Assessment Act 1936: Issuing of tax file numbers

(1) Subject to subsection (3), if, on an application for a tax file number, the Commissioner is satisfied that the applicant’s identity has been established, the Commissioner shall issue a tax file number to the applicant. (2) If, on such an application, the Commissioner is not satisfied as to the applicant’s true identity, the Commissioner may refuse the application. (3) If, on such an application, the Commissioner is satisfied that: (a) the applicant already has a tax file number; or (b) a notice under section 202BD in relation to the applicant is in force; the Commissioner shall refuse the application. (4) The Commissioner may, without an application being made, issue a tax file number to a person whenever it is necessary to do so in connection with the performance of a function of the Commissioner under a law of the Commonwealth relating to taxation. (5) The Commissioner shall issue a tax file number to a person by giving the person a written notice of the number. (6) The Commissioner shall refuse an application for a tax file number by giving the applicant a written notice of the refusal and of the reasons for the refusal.