Income Tax Assessment Act 1936

PART VA - TAX FILE NUMBERS  

Division 3 - Quotation of tax file numbers by recipients of eligible PAYG payments  

SECTION 202C   TFN DECLARATIONS BY RECIPIENTS OF ELIGIBLE PAYG PAYMENTS  

202C(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.

202C(2)    

To be effective, the declaration must be made to the payer or the Commissioner, and must be made in the approved form.