Document ID: chunk:federal_register_of_legislation:C2007A00170:clause:1a_87
Version: federal_register_of_legislation:C2007A00170
Segment Type: clause
Provision Reference: sch 1A cl 87
Character Range: 73172–73934

87  When applications are refused or tax file numbers are cancelled

 (1) If the *Commissioner:
 (a) refuses a student's application for the issue of a *tax file number; or
 (b) cancels a tax file number issued to a student;
the Commissioner may give to a *VET provider with which the student is enrolled in a *VET course of study a written notice informing the provider 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.

Subdivision 15‑D—Other provisions relating to tax file numbers