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
15 Subsection 202BD(6)
Omit "an employer of the employee (being an employer whose name and address is not stated on the application), the employer's", substitute "a payer of the applicant (being a payer whose name and address is not stated on the application), the payer's".