Section 202CEA — Income Tax Assessment Act 1936: Validation notices

(1) The Commissioner may give a payer a notice under subsection (2) if: (a) the payer gives the Commissioner information that the payer believes to be: (i) the full name, tax file number and date of birth of a person; or (ii) the full name, tax file number, date of birth and address of a person; and (b) the Commissioner is satisfied that: (i) the person is a recipient of the payer; and (ii) the recipient has made a TFN declaration in relation to the payer; and (c) the Commissioner is satisfied, having regard to the information (if any) that the Commissioner has recorded for the tax file number given, that it is reasonable to give the notice. (2) The notice must state whether or not the Commissioner is able to validate the information given. (3) To avoid doubt, a notice that the Commissioner is not able to validate the information is not a notice under subsection 202CE(3). (4) If a person states his or her tax file number in a TFN declaration in relation to the payer, the payer may use the tax file number in a manner connecting it with the person’s identity for the purpose of asking the Commissioner to validate information about the person under this section.