Statute
Section 202BE — Income Tax Assessment Act 1936: Cancellation of tax file numbers
Text of the provision Official document
(1) Where the Commissioner concludes that a tax file number was issued to a person under an identity that is not the person’s true identity, the Commissioner may, by written notice given to the person, cancel the tax file number. (2) The Commissioner shall set out in the notice the reasons for the Commissioner’s conclusion.
Official source: Federal Register of Legislation
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