Taxation Administration Regulations 2017

PART 3 - INCOME TAX (CHAPTER 2 IN SCHEDULE 1 TO THE ACT)  

Division 3 - Pay as you go (PAYG) withholding - Working out the amount to withhold  

Subdivision F - Declarations  

SECTION 54   WHEN DECLARATIONS CEASE TO HAVE EFFECT  

54(1)    
If an individual who has given a declaration to an entity under subsection 15-50(1) in Schedule 1 to the Act directs the entity in writing to disregard the declaration, the declaration ceases to be in effect.

54(2)    
If an individual who has given a declaration (the earlier declaration ) to an entity under subsection 15-50(1) in Schedule 1 to the Act about a matter, later gives another declaration about the matter to the entity, the earlier declaration ceases to be in effect.

54(3)    
If an individual who has given a declaration to an entity under subsection 15-50(1) in Schedule 1 to the Act permanently ceases to receive withholding payments covered by Subdivision 12-B , 12-C or 12-D in that Schedule from the entity, the declaration ceases to be in effect.

54(4)    
If an individual has given a declaration to an entity under subsection 15-50(1) or (3) in Schedule 1 to the Act, the declaration ceases to be in effect if a TFN declaration made by the individual in relation to the entity ceases to have effect because of subsection 202CA(1B) or (1C) of the Income Tax Assessment Act 1936 .