Document ID: chunk:federal_register_of_legislation:C2016C00475:clause:1_143b
Version: federal_register_of_legislation:C2016C00475
Segment Type: clause
Provision Reference: sch 1 cl 143B
Character Range: 98186–98997

143B  Effect of invalid quotation of tax file number
 (1) The Commissioner may give an RSA provider a notice under subsection (2) if:
 (a) the provider has made a record of a number (the recorded TFN) the trustee believes to be the tax file number of the holder of an RSA; and
 (b) the Commissioner is satisfied that the recorded TFN:
 (i) has been cancelled or withdrawn since it was quoted; or
 (ii) is otherwise wrong; and
 (c) the Commissioner is not satisfied that the holder has a tax file number.
 (2) The notice must identify the holder and state that the Commissioner is not satisfied that the holder has a tax file number.
 (3) If the Commissioner gives a notice under subsection (2), the Commissioner must give a copy of the notice to the holder.

Seafarers Rehabilitation and Compensation Act 1992