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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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