INCOME TAX ASSESSMENT ACT 1936 (ARCHIVE)

PART VI - COLLECTION AND RECOVERY OF TAX  

Division 1AA - Reportable payments system (RPS)  

Subdivision E - How payees can quote their tax file numbers  

SECTION 220AL  

220AL   METHOD OF QUOTING TAX FILE NUMBER  
A payee is taken to have quoted his or her tax file number to a payer in connection with a reportable payment if a tax file number declaration made to the payer by the payee is in force when the payment is made.

Note:

See subsection 220AM(2) for the definition of ``making a tax file number declaration'' .