A New Tax System (Tax Administration) Act 1999 (179 of 1999)
Schedule 5 TFN declarations and certain annual reports
Part 1 Amendments
Veterans' Entitlements Act 1986
74 Transitional rules for TFN declarations
(1) Any employment declaration that is effective under Part VA of the Income Tax Assessment Act 1936 immediately before 1 July 2000 continues to have effect as if it were a TFN declaration given on 1 July 2000 under that Part (as amended by this Act).
(2) For such a declaration, subsection 202CD(1) of the Income Tax Assessment Act 1936 applies as if that subsection specified 28 days instead of 14 days.
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