Commonwealth Numbered Acts Commonwealth Numbered Acts(1) The Commissioner may give an FHSA provider a notice under subsection (2) if:
(a) the provider has made a record of a number (the recorded TFN ) the FHSA provider believes to be the tax file number of the holder of an FHSA; and
(b) the Commissioner is satisfied that the recorded TFN:
(i) has been cancelled or withdrawn since it was quoted; or
(ii) is otherwise wrong; and
(c) the Commissioner is not satisfied that the holder has a tax file number.
(2) The notice must:
(a) identify the holder; and
(b) state that the Commissioner is not satisfied that the holder has a tax file number; and
(c) describe the operation of the following provisions that results from the notice being given:
(i) section 22 (requirement to close inactive FHSA);
(ii) section 26 (limit on contributions to FHSA);
(iii) sections 32 and 35 (limit on payments from FHSA).
(3) If the Commissioner gives a notice under subsection (2), the Commissioner must give a copy of the notice to the holder.
(4) If the Commissioner gives the FHSA provider notice of the person's tax file number at a later time, the Commissioner must at that time also give the FHSA provider a written revocation of the notice under subsection (2).