Commonwealth Numbered Acts

TAXATION LAWS AMENDMENT (TAX FILE NUMBERS) ACT 1988 No. 97 of 1988 - SECT 7

7. Section 221A of the Principal Act is amended:
(a) by omitting from subsection (1) the definition of "group certificate" and
substituting the following definition:

" 'group certificate' means a certificate, in a form authorised by the
Commissioner, issued by a group employer, or by or on behalf of an authority
with which an arrangement has been entered into under section 221S, to an
employee in accordance with this Division in respect of the salary or wages of
the employee;";

   (b)  by inserting in subsection (1) the following definitions:

" 'employment declaration' means an employment declaration made by an employee
under section 202C;
'prescribed non-resident', in relation to any period occurring within a year
of income, means a person who, at all times during that period, is a
non-resident, not being a person to whom, at any time during that year of
income, a pension, allowance or benefit in respect of which the person is
liable to be assessed and to pay income tax is, or was, payable under:

   (a)  the Veterans' Entitlements Act 1986;

   (b)  subsection 4 (6) of the Veterans' Entitlements (Transitional
        Provisions and Consequential Amendments) Act 1986;

   (c)  a provision of the Social Security Act 1947 other than Part XIII of
        that Act; or

   (d)  the Tuberculosis Act 1948;
'tax file number', in relation to an employee, means the number that is the
employee's tax file number for the purposes of Part VA;".