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
60 Subsection 202EF(1)
Repeal the subsection, substitute:
(1) For the purposes of this Part, a recipient is taken to have quoted the recipient's tax file number in a TFN declaration given to the payer concerned under section 202C if all eligible PAYG payments by the payer to the recipient would be exempt from income tax because of Division 1A of Part III.
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