Treasury Laws Amendment (2018 Measures No. 4) Act 2019 (8 of 2019)
Schedule 6 Amendments relating to employee commencement
Part 1 Disclosure of tax file numbers
Income Tax Assessment Act 1936
1 Section 202CG
Omit all the words after "a payer of the recipient", substitute:
if:
(a) the recipient provided the number in a TFN declaration to the Commissioner in relation to the payer; or
(b) the recipient made a TFN declaration to the Commissioner in relation to the payer that included a statement referred to in subsection 202CB(2).
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