Student Assistance Act 1973

Part 2 - ABSTUDY student start-up loans  

Division 6 - Tax administration matters  

SECTION 11D   WHEN PERSON WITHOUT TAX FILE NUMBER INCORRECTLY NOTIFIES NUMBER  

11D(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.

11D(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 .