Commonwealth Numbered Regulations

1982 No. 267 Income Tax Regulations (Amendment) - REG 13

13. Regulation 54DAM of the Income Tax Regulations is amended by adding at the
end thereof the following sub-regulation:

"(2) Where, after an employee has furnished a declaration under this
Subdivision to his employer or to the Commissioner, the employee ceases to be
entitled to the general exemption by virtue of the fact that he is, or has
become, a prescribed non-resident, the employee shall-

   (a)  if the declaration was furnished to his employer-

        (i)    direct his employer, in writing, to disregard the declaration;
               or

        (ii)   furnish to his employer a further declaration under this
               Subdivision to the effect that he is a prescribed non-resident,
within 14 days after the date on which the employee ceased to be so entitled;
or

   (b)  if the first-mentioned declaration was furnished to the
        Commissioner-return to the Commissioner the certificate, if any,
        issued to the employee by the Commissioner under regulation 54DAJ
        within 14 days after-

        (i)    the date on which the employee ceased to be so entitled; or

        (ii)   the date on which that certificate, if any, was issued,
whichever is the later.".