Commonwealth Numbered Acts

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TAXATION LAWS AMENDMENT (TAX FILE NUMBERS) ACT 1988 No. 97 of 1988 - SECT 11

Employer failing to issue group certificate or deliver tax stamps sheet
11. Section 221Q of the Principal Act is amended:
(a) by omitting from subsection (1) "those deductions" and substituting

"the salary or wages";

   (b)  by omitting from subsection (2) "on production of a group certificate
        or tax stamps sheet in respect of those deductions" and substituting
        "in relation to the deductions on production of a group certificate or
        tax stamps sheet in respect of salary or wages from which the
        deductions were made". 


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