INCOME TAX ASSESSMENT ACT 1936 (ARCHIVE)
View history note
Hide history noteA ``tax file number declaration form'' is a document, in a form approved by the Commissioner for the purposes of this section, that (in addition to anything else that it requires or permits) enables the person completing the form to state his or her tax file number.
220AM(2) Making a tax file number declaration.If a person (the
``first person''
) completes the form and gives it to another person, the first person is said to make a
``tax file number declaration''
to the other person at the time when the form is given.
Note:
The first person would normally be a payee and the other person would normally be a payer.
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