CTHIn ForceAct
Higher Education Funding Act 1988
47Cancellation of tax file numbers
Start here
Get a plain-English read of 47
Turn the raw legal text into a practical explanation grounded in Higher Education Funding Act 1988.
#### 47 Cancellation of tax file numbers
(1) Where the Commissioner concludes that a tax file number was issued to a student under an identity that is not the student’s true identity, the Commissioner may, by written notice given to the student, cancel the tax file number.
(2) The Commissioner shall set out in the notice the reasons for the Commissioner’s conclusion.