INCOME TAX ASSESSMENT ACT 1936

PART VA - TAX FILE NUMBERS  

Division 6 - Review of decisions  

SECTION 202F   REVIEW OF DECISIONS  

202F(1)  
Applications may be made to the Tribunal for review of the following decisions of the Commissioner:


(a) a decision refusing an application for the issue of a tax file number under section 202BA (including a decision that is to be taken to have been made by virtue of section 202BC );


(b) a decision to cancel a tax file number under section 202BE ;


(c) a decision to give a notice under subsection 202CE(3) ;


(d) a decision to give a notice under subsection 202DF(3) ;


(da) a decision to give a notice under subsection 202DM(3) ;


(db) a decision to give a notice under subsection 202DR(4) ;


(e) a decision to give a notice under subsection 202EB(3) ;


(f) a decision under subsection 202G(4) not to exempt a person from compliance with section 202G or to vary or revoke a notice given under that subsection;


(fa) a decision to give a notice under subsection 190-15(1) or (1A) of the Higher Education Support Act 2003 ;


(fb) a decision to give a notice under subsection 190-20(1) or (1A) of the Higher Education Support Act 2003 ;


(fc) a decision to give a notice under subsection 1061ZVJD(1) of the Social Security Act 1991 ;


(fd) a decision to give a notice under subsection 1061ZVJF(1) of the Social Security Act 1991 ;


(fe) a decision to give a notice under subsection 11D(1) of the Student Assistance Act 1973 ;


(ff) a decision to give a notice under subsection 11F(1) of the Student Assistance Act 1973 ;


(fg) a decision to give a notice under subsection 68(1) of the Trade Support Loans Act 2014 ;


(fh) a decision to give a notice under subsection 70(1) of the Trade Support Loans Act 2014 ;


(g) a decision stated by the regulations to be a reviewable decision for the purposes of this section.

202F(2)  
Where an application has been made to the Tribunal for review of a decision referred to in paragraph (1)(a), the orders that may be made under subsection 41(2) of the Administrative Appeals Tribunal Act 1975 include an order that the Commissioner issue a tax file number to the applicant pending the determination of the application for review.

202F(3)  
A tax file number issued in accordance with an order referred to in subsection (2) ceases to have effect when the application is finally disposed of.

202F(4)  
When a tax file number ceases to have effect under subsection (3), this Part (other than this section) applies as if the number had been cancelled.


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