A person who gives a notice that the retirement scheme prescribed rate for the person and an income year is less than 33% must include the person's tax file number in the notice.
Section 28C: inserted (with effect on 1 April 2007), on 19 December 2007, by section 192 of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109).
Section 28C: amended, on 1 October 2010, by section 42 of the Taxation (Budget Measures) Act 2010 (2010 No 27).