Document ID: chunk:federal_register_of_legislation:F2025C00013:reg:56
Version: federal_register_of_legislation:F2025C00013
Segment Type: reg
Provision Reference: reg 56
Character Range: 60257–61052

56  When new declaration to be given
 (1) An individual to whom subsection (2) or (3) applies must give a new declaration in the approved form to the entity mentioned in that subsection.
 (2) This subsection applies to an individual if:
 (a) the individual gives to an entity a declaration under subsection 15‑50(1) or (3) in Schedule 1 to the Act about a matter; and
 (b) the individual's circumstances change in relation to the matter.
 (3) This subsection applies to an individual who:
 (a) gives a TFN declaration to an entity expressing a wish to reduce the amount withheld to correspond with the tax‑free threshold (within the meaning of the Income Tax Rates Act 1986); and
 (b) becomes a foreign resident.

Part 4—Other taxes (Chapter 3 in Schedule 1 to the Act)

Division 1—Preliminary