Commonwealth Numbered Acts

TAXATION LAWS AMENDMENT (TAX FILE NUMBERS) ACT 1988 No. 97 of 1988 - SECT 9

9. Section 221G of the Principal Act is amended:
(a) by omitting from subsection (1) "from which he is required to make a
deduction";

   (b)  by inserting in paragraph (1) (b) "where any deductions are made from
the salary or wages of that employee -" before "purchase";

   (c)  by omitting from subparagraph (2) (b) (i) "and";

   (d)  by inserting after subparagraph (2) (b) (i) the following
        subparagraph:

"(ia) include, on each tax check sheet in respect of an employee who has, for
the purposes of Part VA, quoted his or her tax file number in an employment
declaration given to the employer, the employee's tax file number; and";

   (e)  by omitting subsection (2A) and substituting the following subsection:

"(2A) Subsections (1) and (2) do not apply in relation to:

   (a)  eligible termination payments; or

   (b)  salary or wages, paid to an employee by an employer, to which all of
        the following circumstances apply:

        (i)    the salary or wages are not paid in respect of a period during
               a year of income during which the employee is, or has been, at
               any time a prescribed non-resident;

        (ii)   no part of the salary or wages relates to employment in, or in
               connection with, a trade, business, profession or undertaking
               carried on by the employer;

        (iii)  the salary or wages do not, in respect of any week or part of a
               week, exceed the minimum amount of salary or wages, of the kind
               referred to in subparagraph (ii) in respect of which the
               employer is obliged to make deductions.";

   (f)  by omitting from subsection (2B) "from which he is required to make a
        deduction";

   (g)  by omitting from paragraph (2B) (a) "the deduction and" and
        substituting "any deduction and, if a deduction is required to be made
        from the payment,";

   (h)  by inserting in paragraph (2B) (b) "where any deduction is required to
be made from the eligible termination payment-" before "purchase";

   (j)  by omitting from subparagraph (2B) (e) (i) "and";

   (k)  by inserting after subparagraph (2B) (e) (i) the following
        subparagraph:

"(ia) include, on each such tax check sheet in respect of an employee who has,
for the purposes of Part VA, quoted his or her tax file number in an
employment declaration given to the employer, the employee's tax file number;
and";

   (m)  by inserting after subsection (2B) the following subsection:

"(2C) Where:

   (a)  an employer is required to include an employee's tax file number on a
        tax check sheet under subparagraph (2) (b) (ia) or (2B) (e) (ia);

   (b)  the employee has not quoted his or her tax file number in an
        employment declaration given to the employer; and

   (c)  the employee is, because of the application of subsection 202CB (2) or
        (4), to be taken, for the purposes of Part VA, to have so quoted his
        or her tax file number;
the employer shall be taken to have included the number on the tax check sheet
if, in the space provided on the sheet for the inclusion of the number, the
employer includes:

   (d)  the notation approved by the Commissioner as being appropriate in
        cases to which subsection 202CB (2) applies; or

   (e)  the notation approved by the Commissioner as being appropriate in
        cases to which subsection 202CB (4) applies;
as the case requires.".