Budget Savings (Omnibus) Act 2016 (55 of 2016)
Schedule 23 Single touch payroll reporting
Part 3 TFN declarations
Income Tax Assessment Act 1936
38 After subsection 202CF(1)
Insert:
(1A) However, subsection (1) does not apply if the recipient's tax file number has been disclosed to the payer under section 202CG before the end of that 14 day period.
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