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

27   Subsection 202CD(1)

Omit "an employee gives an employer an employment declaration, the employer", substitute "a recipient gives a payer a TFN declaration, the payer".

Note: The heading to section 202CD is altered by omitting " employment declaration " and substituting " TFN declaration ".