Income Tax Assessment Act 1936
PART VA
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TAX FILE NUMBERS
Division 3
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Quotation of tax file numbers by recipients of eligible PAYG payments
SECTION 202C
TFN DECLARATIONS BY RECIPIENTS OF ELIGIBLE PAYG PAYMENTS
202C(1)
A person who is a recipient of a payer, or expects to become a recipient of a payer, may make a TFN declaration in relation to the payer.
202C(2)
To be effective, the declaration must be made to the payer or the Commissioner, and must be made in the approved form.
View history note
Hide history noteA person who is a recipient of a payer, or expects to become a recipient of a payer, may make a TFN declaration in relation to the payer.
202C(2)
To be effective, the declaration must be made to the payer or the Commissioner, and must be made in the approved form.