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
26 Section 202CC
Repeal the section, substitute:
202CC Making a replacement TFN declaration in place of an ineffective declaration
Nothing in this Division prevents a recipient making a new TFN declaration in place of a TFN declaration that is ineffective under subsection 202CB(1).
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