A person (the
``depositor''
) may make a payment (the
``deposit''
) to the Commissioner of Taxation under this section in respect of an individual if, and only if, the payment is made before 1 July 2006.
S 25 amended by No 82 of 2005, s 3 and Sch 1 item 1, by inserting ``if, and only if, the payment is made before 1 July 2006'' at the end, effective 1 July 2005.
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