Treasury Laws Amendment (2018 Measures No. 4) Act 2019 (8 of 2019)

Schedule 6   Amendments relating to employee commencement

Part 1   Disclosure of tax file numbers

Income Tax Assessment Act 1936

1   Section 202CG

Omit all the words after "a payer of the recipient", substitute:

if:

(a) the recipient provided the number in a TFN declaration to the Commissioner in relation to the payer; or

(b) the recipient made a TFN declaration to the Commissioner in relation to the payer that included a statement referred to in subsection 202CB(2).