INCOME TAX ASSESSMENT ACT 1936 (ARCHIVE)
CCH Note:
Below is material repealed as inoperative in s 202A by No 101 of 2006.
"eligible paying authority"
has the meaning given by subsection
221YHA(4)
;
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"salary or wages"
means salary or wages as defined in section
221A
;
CCH Note:
Below is material repealed as inoperative in s 202BD by No 101 of 2006.
(a) an application for a tax file number is pending; and
(b) the applicant notifies the Commissioner, in writing, of the name and address of an eligible paying authority in relation to the applicant (being an eligible paying authority whose name and address are not already stated in the application);
the eligible paying authority's name and address are taken, at the end of 7 days after the notification, to have been stated in the application.
CCH Note:
Below is material repealed as inoperative in s 202DM by No 101 of 2006.
If a notice is given under subsection (1), then, for the purposes of section 221ZXB , the owner's correct tax file number is taken as having always been quoted in connection with the deposit.