Budget Savings (Omnibus) Act 2016 (55 of 2016)

Schedule 23   Single touch payroll reporting

Part 3   TFN declarations

Income Tax Assessment Act 1936

38   After subsection 202CF(1)


(1A) However, subsection (1) does not apply if the recipient's tax file number has been disclosed to the payer under section 202CG before the end of that 14 day period.