Statute
Section 202C — Income Tax Assessment Act 1936: TFN declarations by recipients of eligible PAYG payments
Text of the provision Official document
(1) A person who is a recipient of a payer, or expects to become a recipient of a payer, may make a TFN declaration in relation to the payer. (2) To be effective, the declaration must be made to the payer or the Commissioner, and must be made in the approved form.
Official source: Federal Register of Legislation
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