Income Tax Assessment Act 1936

PART VA - TAX FILE NUMBERS  

Division 2 - Issuing of tax file numbers  

SECTION 202BF  

202BF   ALTERATION OF TAX FILE NUMBERS  

The Commissioner may, at any time, by written notice given to a person who has a tax file number:

(a) withdraw that number; and

(b) issue to the person a new tax file number in place of the withdrawn number.