Income Tax Assessment Act 1936
PART VA - TAX FILE NUMBERS
Division 2 - Issuing of tax file numbers SECTION 202BE CANCELLATION OF TAX FILE NUMBERS 202BE(1) [Notice of cancellation]
Where the Commissioner concludes that a tax file number was issued to a person under an identity that is not the person's true identity, the Commissioner may, by written notice given to the person, cancel the tax file number.202BE(2) [Reasons for cancellation]
The Commissioner shall set out in the notice the reasons for the Commissioner's conclusion.
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