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

INCOME TAX ASSESSMENT ACT 1936 - SECT 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.

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