Document ID: chunk:federal_register_of_legislation:C2025C00140:clause:1a_86
Version: federal_register_of_legislation:C2025C00140
Segment Type: clause
Provision Reference: sch 1A cl 86
Character Range: 758860–759739

86  When tax file numbers are incorrectly notified—students without tax file numbers
 (1) If:
 (a) the *Commissioner is satisfied that the *tax file number that a student notified to a *VET provider or the *Secretary (or both):
 (i) has been cancelled since the notification was given; or
 (ii) is for any other reason not the student's tax file number; and
 (b) the Commissioner is not satisfied that the student has a tax file number;
the Commissioner may give to the provider and the Secretary a written notice informing the provider and the Secretary accordingly.
 (2) The *Commissioner must give a copy of any notice under subclause (1) to the student concerned, together with a written statement of the reasons for the decision to give the notice.
Note: Decisions to give notice under subclause (1) are reviewable under section 202F of the Income Tax Assessment Act 1936.