Income Tax Assessment Act 1936
A person may apply to the Commissioner for the issue of a tax file number.202B(2)
An application must be in the approved form. The approved form may require the application to include documentary evidence of the applicant ' s identity.
An application may be handed in at, or posted to, the office of a Deputy Commissioner.202B(4) [Designated receiving centre]
An application may be handed in at an office or facility designated by the Commissioner as a receiving centre for applications of that kind.