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(f) (Repealed by No 64 of 2020)

(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 Australian Apprenticeship Support Loans Act 2014 ;

(fh)    

a decision to give a notice under subsection 70(1) of the Australian Apprenticeship 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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