TAXATION ADMINISTRATION REGULATIONS 1976 [REPEALED]

PART 5 - PAY AS YOU GO WITHHOLDING  

Division 2 - General  

REGULATION 28   WHEN DECLARATIONS CEASE TO HAVE EFFECT  

28(1)  
If an individual who has given a declaration to an entity under subsection 15-50(1) of Schedule 1 to the Act directs the entity in writing to disregard the declaration, the declaration ceases to have effect.

28(2)  
If an individual who has given a declaration (the earlier declaration ) to an entity under subsection 15-50(1) of Schedule 1 to the Act about a matter, later gives another declaration about the matter to the entity, the earlier declaration ceases to have effect.

28(3)  
If an individual who has given a declaration to an entity under subsection 15-50(1) of Schedule 1 to the Act permanently ceases to receive withholding payments covered by Subdivision 12-B, 12-C or 12-D of that Schedule from the entity, the declaration ceases to have effect.

28(4)  
If an individual has given a declaration to an entity under subsection 15-50(1) or (3) of Schedule 1 to the Act, the declaration ceases to have effect if a TFN declaration made by the individual in relation to the entity ceases to have effect because of subsection 202CA(1B) or (1C) of the Income Tax Assessment Act 1936 .




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