A New Tax System (Tax Administration) Act 1999 (179 of 1999)

Schedule 5   TFN declarations and certain annual reports

Part 1   Amendments

Income Tax Assessment Act 1936

17   Section 202C

Repeal the section, substitute:

202C TFN declarations by recipients of eligible PAYG payments

(1) A person who is a recipient of a payer, or expects to become a recipient of a payer, may make a TFN declaration in relation to the payer.

(2) To be effective, the declaration must be made in the approved form.