Document ID: chunk:federal_register_of_legislation:F2025C00013:reg:54
Version: federal_register_of_legislation:F2025C00013
Segment Type: reg
Provision Reference: reg 54
Character Range: 58266–59401

54  When declarations cease to have effect
 (1) If an individual who has given a declaration to an entity under subsection 15‑50(1) in Schedule 1 to the Act directs the entity in writing to disregard the declaration, the declaration ceases to be in effect.
 (2) If an individual who has given a declaration (the earlier declaration) to an entity under subsection 15‑50(1) in Schedule 1 to the Act about a matter, later gives another declaration about the matter to the entity, the earlier declaration ceases to be in effect.
 (3) If an individual who has given a declaration to an entity under subsection 15‑50(1) in Schedule 1 to the Act permanently ceases to receive withholding payments covered by Subdivision 12‑B, 12‑C or 12‑D in that Schedule from the entity, the declaration ceases to be in effect.
 (4) If an individual has given a declaration to an entity under subsection 15‑50(1) or (3) in Schedule 1 to the Act, the declaration ceases to be in 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.