Commonwealth Consolidated Acts Commonwealth Consolidated Acts(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);
(e) a decision to give a notice under subsection 202EB(3);
(f) a decision under subsection 202G(4) not to exempt a person from compliance with section 202G or to vary or revoke a notice given under that subsection;
(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 ;
(g) a decision stated by the regulations to be a reviewable decision for the purposes of this section.
(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.
(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.
(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.