Income Tax Assessment Act 1936
Pt VA inserted by No 97 of 1988.
If the Commissioner has not decided an application for a tax file number within 28 days after the application is made, the applicant may, at any time, give to the Commissioner written notice that the applicant wishes to treat the application as having been refused.202BC(2) [Where sec 202BC(1) inapplicable]
If in the application the applicant has stated the name and address of one or more payers of the applicant, subsection (1) does not apply at a particular time if at that time a notice has been issued to each such payer under section 202BD in relation to the applicant and each such notice is in force.
S 202BC(2) amended by No 179 of 1999.
For the purposes of Division 6 , where an applicant gives notice under subsection (1), the Commissioner shall be taken to have refused the application for a tax file number on the day on which the notice was given.
S 202BC inserted by No 97 of 1988.
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