INCOME TAX ASSESSMENT ACT 1936

PART VA - TAX FILE NUMBERS  

Division 3 - Quotation of tax file numbers by recipients of eligible PAYG payments  

SECTION 202CC   202CC   MAKING A REPLACEMENT TFN DECLARATION IN PLACE OF AN INEFFECTIVE DECLARATION  

Nothing in this Division prevents a recipient making a new TFN declaration in place of a TFN declaration that is ineffective under subsection 202CB(1) .