A New Tax System (Tax Administration) Act 1999 (179 of 1999)
Schedule 1 Pay as you go (PAYG) withholding
Part 3 Application and saving
7 Application of amendments
(1) The amendments made by Part 1 apply in relation to a payment made on or after 1 July 2000.
(2) A declaration under section 15-50 in Schedule 1 to the Taxation Administration Act 1953 can only be given on or after 1 July 2000.
(3) The amendments made by Part 2 apply to a declaration under section 15-50 in Schedule 1 to the Taxation Administration Act 1953 that is given, or taken to have been given, on or after 1 July 2000.