Commonwealth Numbered Acts

TAXATION LAWS AMENDMENT (TAX FILE NUMBERS) ACT 1988 No. 97 of 1988 - SECT 10

10. Section 221H of the Principal Act is amended:

   (a)  by omitting subsection (1) and substituting the following subsection:

"(1) An employee shall forward any tax stamps sheet and any group certificate
issued to the employee in respect of salary or wages received by the employee
in any year of income to the Commissioner with the return which the employee
is required under section 161 to furnish in respect of that year of income.";

   (b)  by omitting from subsection (2) "deductions made in any year of income
        from his salary or wages" and substituting "salary or wages of the
        employee from which deductions have been made in any year of income";

   (c)  by omitting paragraph (5A) (a) and substituting the following
        paragraph:

"(a) the Commissioner receives from a person a tax stamps sheet, or a group
certificate, in respect of an eligible termination payment that the person has
received or was entitled to receive, being an eligible termination payment
from which a deduction was made;".