Document ID: chunk:federal_register_of_legislation:C2025C00136:section:68
Version: federal_register_of_legislation:C2025C00136
Segment Type: section
Provision Reference: s 68
Character Range: 66939–67770

68  When person without tax file number incorrectly notifies number
 (1) If:
 (a) the Commissioner is satisfied that the tax file number that a person notified to the Secretary for the purposes of paragraph 8(1)(c):
 (i) has been cancelled since the notification was given; or
 (ii) is for any other reason not the person's tax file number; and
 (b) the Commissioner is not satisfied that the person has a tax file number;
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 (see section 202F of the Income Tax Assessment Act 1936).