Commonwealth Consolidated Acts Commonwealth Consolidated ActsOnly one account
(1) Only one account may be kept in respect of a particular individual.
Amalgamation etc.
(2) A contravention of subsection (1) does not affect the validity of an account. However, if the Commissioner of Taxation becomes aware that 2 or more accounts are being kept in respect of the same individual, the Commissioner of Taxation must amalgamate the accounts into a single account.
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