Document ID: chunk:federal_register_of_legislation:C2015A00169:clause:1_11d
Version: federal_register_of_legislation:C2015A00169
Segment Type: clause
Provision Reference: sch 1 cl 11D
Character Range: 80266–81115

11D  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 7C(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) of this section 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.