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INCOME TAX ASSESSMENT ACT 1936

PART VA - TAX FILE NUMBERS    View history reference

Division 3 - Quotation of tax file numbers by recipients of eligible PAYG payments    View history reference

SECTION 202C  TFN DECLARATIONS BY RECIPIENTS OF ELIGIBLE PAYG PAYMENTS  

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202C(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.

202C(2)  

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To be effective, the declaration must be made to the payer or the Commissioner, and must be made in the approved form.


 



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