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
53 Paragraph 202CE(8)(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, such a pension or allowance.
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