Taxation Laws Amendment Act (No. 2) 1995 (169 of 1995)
Schedule 3 VARIOUS AMENDMENTS OF THE INCOME TAX ASSESSMENT ACT 1936
Part 1 REFUNDS OF TFN AMOUNTS DEDUCTED IN ERROR
10 After subsection 221YHZDA(1)
"(1A) If, when the person makes the application mentioned in
paragraph (1)(d), or when the investment body otherwise becomes aware
of the error, the investment body does not have a record of:
(a) the person's tax file number; or
(b) the basis on which the person was taken to have quoted his or
her tax file number to the investment body in connection with the
the investment body may request the person to give the investment body
the tax file number or evidence of the basis on which the person was
taken to have quoted the tax file number.
"(1B) The request must be made within 7 working days (of the
investment body) after it receives the person's application for the
refund or it otherwise becomes aware of the error.".