46Deemed refusal by Commissioner

#### 46 Deemed refusal by Commissioner (1) If the Commissioner has not decided an application by a student for a tax file number within 28 days after the application was made, the student may, at any time, give to the Commissioner written notice that the student wishes to treat the application as having been refused. (2) Where a student gives notice under subsection (1), the Commissioner shall be taken, for the purposes of sections 50 and 51, to have refused the application for a tax file number on the day on which the notice was given.