INCOME TAX ASSESSMENT ACT 1936 - SECT 202C TFN declarations by recipients of eligible PAYG payments
INCOME TAX ASSESSMENT ACT 1936 - SECT 202C
TFN declarations by recipients of eligible PAYG payments(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.