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
61 Subsection 202EF(3)
Repeal the subsection, substitute:
(3) Subsection (1) or (2) continues to have effect until the end of one month after the payments or income would no longer be exempt from income tax because of Division 1A of Part III.
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