PART 8SOCIAL SECURITY BENEFITS
F1CHAPTER 5EMPLOYMENT AND SUPPORT ALLOWANCE
Annotations:
Amendments (Textual)
Further return required in certain cases184H
1
On making a subsequent payment of taxable employment and support allowance to the claimant, the Department must deliver a further return in accordance with regulation 184G as if that subsequent payment were the first payment, if the condition set out in paragraph (2) is met.
2
The condition is that the subsequent payment is the first payment to be made at a different rate from the rate subsisting at the time of that determination.
3
In addition to providing the information listed in regulation 184G(2), the Department must indicate in the further return that the weekly rate of taxable employment and support allowance being paid to the claimant represents a revised amount.
Pt. 8 Ch. 5 inserted (27.10.2008) by The Income Tax (Pay As You Earn) (Amendment) (No.2) Regulations 2008 (S.I. 2008/2601), regs. 1, 3