44Issuing of tax file numbers

#### 44 Issuing of tax file numbers (1) Subject to section 49, if, on an application for the issue of a tax file number made by a student, 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) The Commissioner shall issue a tax file number to a student by giving to the student a written notice of the number. (4) The Commissioner shall refuse an application by a student for a tax file number by giving to the student a written notice of the refusal and of the reasons for the refusal.