Commonwealth Numbered Regulations

1994 No. 219 INCOME TAX REGULATIONS (AMENDMENT) - REG 5

5.1 Add at the end:

"(3) If:

   (a)  an employee is an employee in respect of whom an employment
        declaration is effective for the purposes of Part VA of the Act; and

   (b)  the Commissioner determines, under section 202CA of the Act, that the
        declaration ceases to have effect from a particular day because the
        employee has an accumulated HEC debt; subregulation (1) does not apply
        to the employer until the Commissioner notifies the employer of the
        making of the Commissioner's determination, or the employee gives the
        employer a new employment declaration, whichever occurs first.".