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

Schedule 6   Amendments relating to employee commencement

Part 2   Withholding information

Taxation Administration Act 1953

3   Subsection 355-50(2) in Schedule 1 (at the end of the table)



a payer (within the meaning of Part VA of the Income Tax Assessment Act 1936) in relation to whom an individual has made a *TFN declaration that is in effect

(a) is of a matter that relates to the individual's income tax or other liability referred to in paragraph 11-1(b), (ca), (cb), (cc), (cd), (da) or (db); and

(b) is for the purpose of assisting the individual to give a declaration under section 15-50 to the payer; and

(c) is made as the result of a request made by the individual to the Commissioner