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

30   Paragraphs 202CD(4)(a) and (b)

Repeal the paragraphs, substitute:

(a) a TFN declaration, when given to a payer, does not quote the recipient's tax file number; and

(b) before the payer sends the declaration to the Deputy Commissioner, the recipient informs the payer of the recipient's tax file number;