Income Tax Assessment Act 1936

PART VA - TAX FILE NUMBERS  

Division 2 - Issuing of tax file numbers  

SECTION 202BD   INTERIM NOTICES  

202BD(1)    


Where an application for a tax file number states the name and address of a payer of the applicant, the Commissioner may give to the payer a notice under this section in relation to the applicant.

202BD(2)    
The notice remains in force for the period of 28 days commencing on the day specified in the notice.

202BD(3)    
The notice shall specify:


(a) the applicant's name as shown in the application; and


(b) the last day of the period for which the notice remains in force.

202BD(4)    
On giving the notice, the Commissioner shall inform the applicant that the notice has been given.

202BD(5)    


The notice may be given to take effect on the expiration of a notice previously given to the payer under this section in relation to the applicant.

202BD(6)    


Where, while an application for a tax file number is pending, the applicant notifies the Commissioner, in writing, of the name and address of a payer of the applicant (being a payer whose name and address is not stated on the application), the payer's name and address shall, at the end of the period of 7 days after the notification, be taken to have been stated on the application.

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