Document ID: chunk:federal_register_of_legislation:C2025C00162:section:1061zvjf
Version: federal_register_of_legislation:C2025C00162
Segment Type: section
Provision Reference: s 1061ZVJF
Character Range: 1506805–1507439

1061ZVJF  When tax file numbers are cancelled
 (1) If the Commissioner cancels a tax file number issued to a person who has notified the tax file number to the Secretary for the purposes of paragraph 1061ZVBB(1)(c) or (2)(c), 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 under section 202F of the Income Tax Assessment Act 1936.