Commonwealth Numbered Regulations

1990 No. 126 INCOME TAX REGULATIONS (AMENDMENT) - REG 7

7. Regulation 54DAG of the Income Tax Regulations is amended by omitting
subregulation (4) and substituting the following subregulation:

"(4) Subject to subregulation (6), where, after having furnished to his or her
employer:

   (a)  a declaration referred to in subregulation 54DAC (1); or

   (b)  a Medicare levy variation declaration under regulation 54DACA; or

   (c)  a declaration under regulation 54DACC; an employee furnishes a further
        declaration of that type, the earlier declaration does not have effect
        for the purposes of this Subdivision in relation to payments of salary
        or wages to the employee on and after the date on which the employer
        begins to give effect to the further declaration for the purposes of
        this Subdivision.".