Commonwealth Consolidated Acts(1) A person may apply to the Commissioner for the issue of a tax file number.
(2) An application shall be in a form approved by the Commissioner and shall be accompanied by documentary evidence of the applicant's identity.
(3) An application may be handed in at, or posted to, the office of a Deputy Commissioner.
(4) An application may be handed in at an office or facility designated by the Commissioner as a receiving centre for applications of that kind.