68When person without tax file number incorrectly notifies number

68 When person without tax file number incorrectly notifies number

(1) If: (a) the Commissioner is satisfied that the tax file number that a person notified to the Secretary for the purposes of paragraph 8(1)(c): (i) has been cancelled since the notification was given; or (ii) is for any other reason not the person’s tax file number; and (b) the Commissioner is not satisfied that the person has a tax file number; 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).