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

51   Paragraph 202CE(7)(b)

Repeal the paragraph, substitute:

(b) by a person who is a recipient for the purposes of this Part because the person receives, or expects to receive, a payment referred to in paragraph (a).