House of Representatives

Explanatory Memorandum

(Circulated by authority of the Assistant Treasurer, Minister for Housing and Minister for Homelessness, Social and Community Housing, the Hon Michael Sukkar MP)

Chapter 6 - Superannuation information for family law proceedings

Outline of chapter

6.1 Schedule 5 to the Bill amends the Taxation Administration Act and the Family Law Act to create a new mechanism for sharing superannuation information for family law proceedings.

6.2 The Registries of the Federal Circuit and Family Court of Australia and the Family Court of Western Australia will serve as an intermediary in the information sharing process. The Registries may request superannuation information of a party to permitted family law proceedings from the Commissioner on application of the other party to the proceedings. The Commissioner may disclose superannuation information to the requesting Registry to provide to the parties and their lawyers. All disclosures and on-disclosures of the superannuation information must be for the purpose of permitted family law proceedings.

6.3 The amendments will make it harder for parties to hide or under-disclose their superannuation assets in family law proceedings by reducing the time, cost and complexity for parties seeking information about their current or former spouse/ de facto partner's superannuation. A party will be able to use information from the Commissioner to seek up-to-date superannuation information from the other party's superannuation fund, limiting the need to rely on subpoenas or court orders to obtain this information.

Context of amendments

6.4 On 20 November 2018, the then Minister for Women announced the 'Improving the visibility of superannuation assets in family law proceedings' measure as part of the inaugural Women's Economic Security Statement.

6.5 The Australian Government provided $5.4 million to the ATO to develop and implement a secure electronic information sharing system that would allow superannuation information to be safely shared with the family law courts for the purpose of this information being disclosed to parties to permitted family law proceedings.

6.6 The amendments in Schedule 5 to the Bill will permit the Commissioner to disclose superannuation information to the Registries for the purpose of the proceedings. Without these amendments, disclosure of superannuation information by the Commissioner for this purpose will continue not to be permitted, and significant penalties may apply to such disclosures.

6.7 The new information sharing mechanism will make it harder for parties to hide or under-disclose their superannuation assets in family law proceedings, and will reduce the time, cost and complexity for parties seeking the most up-to-date superannuation information from one or more superannuation funds, or by subpoenaing employment records.

6.8 The amendments will support more separated couples to divide their property, including superannuation, on a just and equitable basis, and help to alleviate the financial hardship and unequal retirement income outcomes that people, particularly women, can experience after separation.

6.9 This measure responds directly to recommendations made by the House of Representatives' Standing Committee on Social Policy and Legal Affairs in its inquiry into 'A better family law system to support and protect those affected by family violence' and the Women's Legal Service Victoria's 'Small Claims, Large Battles' report.

Summary of new law

6.10 Schedule 5 to the Bill creates an information sharing mechanism to allow the family law courts to access certain superannuation information held by the Commissioner for the purpose of permitted family law proceedings.

Diagram 6.2 Simplified overview of information sharing mechanism

Comparison of key features of new law and current law

Detailed explanation of new law

Party to proceedings may apply to the Registries for information

What proceedings

6.11 A party to permitted family law proceedings in the family law courts may apply, in the approved form, to the Registries for the Registries to request the superannuation information of the other party to the proceedings from the Commissioner.

6.12 For separating married couples and separating de facto couples everywhere in Australia except Western Australia, permitted family law proceedings are those that relate to the division of property of a marital or de facto relationship, including the distribution of superannuation interests. [Schedule 5, item 1, subsection 90XZJ(1) of the Family Law Act]

6.13 For separating de facto couples in Western Australia, permitted family law proceedings mean:

•

superannuation splitting proceedings under Part VIIIC of the Family Law Act; or

•

proceedings under the Family Court Act 1997 (WA) with respect to the property of the parties to the de facto relationship or either of them, if the requesting party is seeking, or is considering seeking, orders under Part VIIIC.

[Schedule 5, item 4, subsection 90YZY(1) of the Family Law Act]

6.14 In the latter circumstance:

-

the superannuation information provided by the Commissioner would assist the party to make a decision about the distribution of superannuation interests; and

-

the requesting party may be required to declare within their application for this information that they are considering seeking orders under Part VIIIC, or words to that effect. [Schedule 5, item 4, subsection 90YZY(3) of the Family Law Act]

6.15 Permitted family law proceedings capture those proceedings that relate to the division of property of a de facto or marital relationship, including the distribution of superannuation interests, between the parties to that relationship. [Schedule 5, items 1 and 4, subsections 90XZJ(1) and 90YZY(1) of the Family Law Act]

Parties who may apply through the Registry

6.16 Only a current or former spouse/de facto partner of the other party to permitted family law proceedings may apply for the Registries to request superannuation information from the Commissioner. It is expected that the approved form will require the person to declare this relationship when applying for this information. [Schedule 5, items 1 and 4, subsections 90XZJ(1) and (3) and subsections 90YZY(1) and (3) of the Family Law Act]

6.17 Registries may only request superannuation information on application of a party if it is to be used for permitted family law proceedings. [Schedule 5, items 1 and 4, subsections 90XZJ(2) and 90YZY(2) of the Family Law Act]

6.18 Parties to permitted family law proceedings and their lawyers may not make information requests directly to the Commissioner. Requests must be made by the Registries only, on application of a party to permitted family law proceedings.

Information that may be requested by the Registries

6.19 The Registries may request superannuation information from the Commissioner about a party to permitted family law proceedings on application of the other party to those proceedings. [Schedule 5, items 1 and 4, subsections 90XZJ(2) and 90YZY(2) of the Family Law Act]

6.20 Registries may only request the following superannuation information about the person for the purpose of the proceedings:

•

the identity and value of:

-

each superannuation interest held by the person most recently reported to the Commissioner;

-

any account in the person's name containing small amounts of ATO-held superannuation;

•

any amounts of:

-

unclaimed superannuation (such as amounts in lost member and inactive low-balance accounts),

-

shortfall components; and

-

Government co-contributions for low-income earners;

payable to the person, or for the benefit of the person.

[Schedule 5, items 1 and 4, subsections 90XZJ(5) and 90YZY(5) of the Family Law Act]

Superannuation interests

6.21 Superannuation interest is defined in subsection 995-1(1) of the ITAA 1997 and covers the following interests:

•

an interest in a superannuation fund;

•

an interest in an approved deposit fund;

•

a retirement savings account; and

•

an interest in a superannuation annuity.

[Schedule 5, item 1, paragraph 90XZJ(5)(a) of the Family Law Act]

6.22 Information about the 'identity and value' of these interests is likely to include the fund name and the last-reported account balance of each superannuation interest held by the person.

6.23 The information is the 'most recently reported' as the Commissioner only has access to information about a person's superannuation interest as it was last reported to the Commissioner in accordance with a taxation law. Division 390 of Schedule 1 to the Taxation Administration Act provides for the reporting of superannuation interests to the Commissioner by superannuation funds and life insurance companies. [Schedule 5, item 1, paragraph 90XZJ(5)(a) of the Family Law Act]

6.24 Information disclosed by the Commissioner should therefore not be exclusively relied upon by the parties as it may be out-of-date. Instead, a party should apply directly to the superannuation trustee under section 90XZB or 90YZR of the Family Law Act for the most up-to-date information about the other party's superannuation interest. Information supplied by the Commissioner may help parties to identify the appropriate trustee to approach.

Small superannuation accounts

6.25 Superannuation information includes information about the identity and value of a person's interest in a small superannuation account in their name under the Small Superannuation Accounts Act 1995. [Schedule 5, item 1, paragraph 90XZJ(5)(b) of the Family Law Act]

6.26 Small superannuation accounts are notional accounts kept within the Superannuation Holding Accounts Special Account in the names of particular individuals. The Superannuation Holding Accounts Special Account was established under the Small Superannuation Accounts Act 1995 to protect small superannuation balances from being eroded by fees and charges.

6.27 Before 1 July 2006, employers could make a deposit to the Commissioner in respect of a person and it would be treated as a superannuation contribution under the Superannuation Guarantee (Administration) Act 1992. Government co-contributions and shortfall components (see Table 6.1) can still be paid into a person's small superannuation account by the Commissioner.

6.28 Small superannuation accounts are not covered by the ITAA 1997 definition of superannuation interest. The definition of 'superannuation information' extends to a person's interest in these accounts to maximise the visibility of parties' superannuation.

6.29 In practice, information about a person's interest in any small superannuation account will be disclosed by the Commissioner as an aggregate figure. This figure will also comprise amounts of unclaimed and lost member superannuation held by the Commissioner, superannuation guarantee shortfall amounts, and government co-contributions for low-income earners (see Table 6.1).

Amounts payable by the Commissioner

6.30 Superannuation information also covers information about a range of amounts payable by the Commissioner to the person or for their benefit (see Table 6.1).

Table 6.1 Amounts payable by the Commissioner

[Schedule 5, item 1, paragraphs 90XZJ(5)(c)-(e) and 90YZY(5) of the Family Law Act]

6.31 Amounts described in Table 6.1 are not types of superannuation interests covered by the ITAA 1997. The Commissioner may hold these amounts where, at the relevant time, they could not be credited to a person's superannuation account or paid out directly to the person.

6.32 The amounts are 'payable' to the person (or for their benefit) to make clear the person must have an interest in the amount held by the Commissioner. In practice, information about these amounts will be disclosed by the Commissioner as an aggregate figure. This figure will also comprise information about a person's interest in any small superannuation account (see paras 6.25-6.29).

6.33 The word 'payable' is intended to exclude amounts that have already been paid by the Commissioner to the person or for their benefit (for example, to the trustee of the person's superannuation fund).

6.34 Amounts payable to the person or for their benefit under the Superannuation (Unclaimed Money and Lost Members) Act 1999 do not include any potential amounts of interest to be paid to the person under that Act. The interest only arises and becomes payable when the underlying base amount is paid to the person, their legal representative, or a superannuation provider on their behalf. Any information the Commissioner provides about amounts payable under the Superannuation (Unclaimed Money and Lost Members) Act 1999 are therefore amounts exclusive of interest.

How will information from the Commissioner assist the parties

6.35 Under the Court Rules, parties are already required to disclose information about their superannuation to each other to help them reach agreement, and to the family law courts to allow the family law courts to reach a decision, about a just and equitable division of their property.

6.36 Using the superannuation information from the Commissioner, parties should seek more up-to-date information about the value of their current or former spouse's/de facto partner's superannuation directly from the trustee under section 90XZB or 90YZR of the Family Law Act. This will allow them to make an informed decision about whether to seek to split their superannuation under Part VIIIB or Part VIIIC of the Family Law Act.

6.37 The definition of superannuation information in Schedule 5 to the Bill is section specific, and distinct from information a trustee might provide (or be required to provide) under Part VIIIB or Part VIIIC of the Family Law Act about a superannuation interest. [Schedule 5, items 1 and 4, subsections 90XZJ(5) and 90YZY(5) of the Family Law Act]

6.38 The valuation of superannuation has been codified in the Family Law (Superannuation Regulations) 2001 and there are specific actuarial formulae that must be applied to obtain the value for the purposes of superannuation splitting. The requirements for valuation vary depending on the type of interest.

6.39 The information provided by the Commissioner in response to a request from the Registries is not sufficient, nor does it substitute, the valuation methods set out in the Family Law (Superannuation) Regulations 2001 and subordinate instruments, which allow the Court to determine what would be a just and equitable distribution of superannuation.

Application to be made in the approved form

6.40 A party may apply to the Registry by submitting an application in the approved form and may do so at any stage of permitted family law proceedings. [Schedule 5, items 1 and 4, subsections 90XZJ(1) and 90YZY(1) of the Family Law Act]

6.41 The application must be in the form approved in writing by the Chief Executive Officer of the Federal Circuit and Family Court of Australia (for applications in that Court), or the Principal Registrar of the Family Court of Western Australia (for applications in that Court). [Schedule 5, items 1 and 4, subsections 90XZJ(3) and 90YZY(3) of the Family Law Act]

6.42 The approved form may require a person to make certain declarations in their application. For example, a party may be required to declare that:

•

the requesting party believes the other party to proceedings has not fully disclosed all relevant information about their superannuation;

•

the requesting party is a current or former spouse/de facto partner of the person whose superannuation information is being sought;

•

the superannuation information is required for the purposes of permitted family law proceedings; and

•

the requesting party will only use the information for the purpose of permitted family law proceedings.

6.43 The approved form is expected to require the requesting party to provide specific identity information about their current or former spouse/de facto partner. For example, the requesting party may be required to provide their current or former spouse's/de facto partner's name, date of birth, and a current or previous residential address as part of the application, so that the Commissioner is able to identify the superannuation information of the requesting party's current or former spouse/de facto partner.

6.44 If the Commissioner cannot conclusively identify the person based on the information provided in the application, the Commissioner will not be able to provide the requested superannuation information.

6.45 If the identity of the person in the request can be matched with ATO records, then the Commissioner will be able to retrieve the superannuation information of the current or former spouse/de facto partner based on the information in the application. The Commissioner will then provide that superannuation information to the Registry that made the request.

6.46 The Commissioner will not include current residential address details about a person in response to a request for that person's superannuation information. Addresses are protected information under section 355-30 of Schedule 1 to the Taxation Administration Act. The exception for disclosure of superannuation information created by Schedule 5 to the Bill does not extend to residential address information. The Commissioner is therefore prohibited from disclosing this information to the Registries. [Schedule 5, items 2 and 5, table items 8A and 8B in subsection 355-65(3) in Schedule 1 to the Taxation Administration Act]

Secure channel for information sharing

6.47 The ATO is working with the family law courts to build a secure channel, which is expected to facilitate requests for, and disclosures of, superannuation information for the purpose of permitted family law proceedings.

6.48 It is expected that the Registries will use the secure channel to lodge applications with the Commissioner. The Commissioner will share the superannuation information with the Registries via the same secure channel.

6.49 The secure channel will enable the Commissioner to ensure appropriate protections apply to any protected superannuation information disclosed to the Registries. Once the Registries receive the superannuation information, they are responsible for securely providing it to the parties and their legal representatives.

Registries may process applications and request information from Commissioner

6.50 The Registry of the relevant family law court may accept an application from a party to permitted family law proceedings where the application is given in the approved form and is complete. They will send the request to the Commissioner through the secure channel. [Schedule 5, items 1 and 4, subsections 90XZJ(2) and 90YZY(2) of the Family Law Act]

6.51 The Registries may request that the Commissioner disclose the superannuation information. However, in practice, the Registries will not exercise a discretion as to whether to make the request or not, and will only send a request for the purpose of permitted family law proceedings. The Registries would not send a request to the Commissioner if the applicant has not made the request in the approved form, or if the applicant has not provided sufficient identifying information about the other party in their application.

6.52 The action of sending the request is a procedural measure that may be a preliminary step in the process of a family law court resolving a later, more substantive matter (for example, making a decision about the distribution of superannuation or other property). On this basis, it would not be appropriate to provide for merits review of this procedural action to send the request to the Commissioner or not.

6.53 It is important to note in this context that the request for superannuation information from the Commissioner involves seeking information that, where known, should have been provided to the family law court by the other party in compliance with their existing disclosure obligations under the Family Law Act.

Delegation of Registry Manager or Principal Registrar's powers

6.54 The Registry Manager or Principal Registrar of the relevant family law court may delegate their functions.

6.55 The Registry Manager may delegate functions to an officer or staff member of the Federal Circuit and Family Court under sections 105 and 267 of the Federal Circuit and Family Court of Australia Act 2021. Officers are defined in subsection 103(1) of that Act. Staff members are 'staff of the Registries' as contemplated in subsections 103(6) and (7) and subsections 265(1) and (2) of that Act.

6.56 The Principal Registrar of the Family Court of Western Australia may, in writing, delegate any of their functions or powers to any other appropriate officer or staff member of that Court. [Schedule 5, items 1 and 4, subsections 90XZJ(4) and 90YZY(4) of the Family Law Act]

6.57 A Registry Manager and Principal Registrar are intended to be able to delegate their functions under Schedule 5 to the Bill to Registry staff. The Registry Manager or Principal Registrar would determine the appropriate officers in the Registry, at the appropriate level of seniority, to perform a specific function under Schedule 5 to the Bill and would delegate each specific function in a written instrument.

6.58 It would be appropriate for a Registry Manager or Principal Registrar to delegate these functions because:

•

this is purely an administrative mechanism that does not involve a finding of fact;

•

the extent of an assessment by court officers would be to confirm that the application is in the approved form (including any declarations) and contains sufficient identity information; and

•

it may not be practicable for the Registry Manager or Principal Registrar to solely manage superannuation information requests and disclosures, particularly if there is a significant volume of requests.

Commissioner may disclose superannuation information

6.59 Once a Registry receives an application for superannuation information that satisfies the necessary requirements and has made a request to the Commissioner, the Commissioner may disclose any available superannuation information about the person specified in the application for the purpose of permitted family law proceedings. [Schedule 5, items 2 and 5, table items 8A and 8B in subsection 355-65(3) in Schedule 1 to the Taxation Administration Act]

6.60 The Commissioner is able to provide the most recently reported information from superannuation funds about a person's superannuation interests. This information may be out-of-date as information is reported on a periodic, not ongoing, basis (see paras 6.23-6.24). [Schedule 5, item 1, paragraph 90XZJ(5)(a) of the Family Law Act]

6.61 The Commissioner is also able to provide information about certain superannuation amounts held by the Commissioner. These amounts include unclaimed superannuation, amounts in small superannuation and inactive low-balance accounts, superannuation guarantee shortfall components, and government co-contributions for low-income earners. [Schedule 5, item 1, paragraphs 90XZJ(5)(b)-(e) of the Family Law Act]

6.62 Schedule 5 to the Bill is intended to support parties to use sections 90XZB and 90YZR of the Family Law Act by helping them to identify which superannuation trustees to approach for more up-to-date information. A party can use information from the Commissioner to apply to the trustee under section 90XZB or 90YZR of the Family Law Act for the most up-to-date information about the superannuation interests of their current or former spouse/de facto partner as this use is for the purpose of permitted family law proceedings. [Schedule 5, items 1 and 4, note 2 to subsections 90XZJ(2) and 90YZY(2) of the Family Law Act]

6.63 All taxpayer information held by the Commissioner is subject to secrecy provisions and must not be disclosed unless an exception applies. Schedule 5 to the Bill creates two new exceptions for disclosures of superannuation information to the Registries for the purpose of permitted family law proceedings. A taxation officer supplying this information in these circumstances does not commit the offence of disclosing protected information under section 355-25 of Schedule 1 to the Taxation Administration Act.

6.64 Only information that is superannuation information may be disclosed. The address of any person may not be disclosed as it is not superannuation information. This is important in the context of family law proceedings where family violence may be involved.

What happens if the Commissioner cannot match the request with ATO records

6.65 The exceptions to tax secrecy provisions created by Schedule 5 to the Bill do not extend to situations where a taxation officer is unable to identify with certainty the relevant superannuation information. This could occur, for example, if a name is common or has changed, or if the information provided to the Commissioner does not match the ATO's records.

6.66 If the Commissioner is unable to provide the requested information, a taxation officer will provide a response to the Registry to this effect. If further identifying information is available, the applicant can provide this information to the Commissioner via the Registry.

Who must information be provided to

The Commissioner will provide information to the Registry Manager or Principal Registrar

6.67 The Commissioner is only authorised to provide the requested information to the Registry of the relevant family law court in response to a request from that Registry. [Schedule 5, items 2 and 5, table items 8A and 8B in subsection 355-65(3) in Schedule 1 to the Taxation Administration Act]

6.68 The information will be provided to that Registry through the secure channel.

Registry Manager or Principal Registrar will provide information to parties

6.69 The Registry of the relevant family law court is authorised to disclose the information to the parties and their lawyers. [Schedule 5, items 1 and 4, paragraphs 90XZJ(2)(b) and 90YZY(2)(b) of the Family Law Act]

Purpose for disclosure of superannuation information / Permitted use of superannuation information

6.70 The Commissioner is authorised to disclose superannuation information for the purpose of permitted family law proceedings. [Schedule 5, items 2 and 5, table items 8A and 8B in subsection 355-65(3) in Schedule 1 to the Taxation Administration Act]

6.71 The Commissioner may rely on the information submitted by the Registries via the secure channel, including any declarations made by the applicant.

6.72 The Commissioner does not need to undertake any further checks that the information is to be used for permitted family law proceedings because of the secure channel, declarations to be made by the applicant, and the strict on-disclosure offence provisions that apply.

How parties can use the superannuation information

6.73 Subsections 355-175(1) and (2) of Schedule 1 to the Taxation Administration Act permit on-disclosure of protected information for (or in connection with) the purpose for which the information was disclosed.

6.74 A party to permitted family law proceedings may only on-disclose or make a record of superannuation information for, or in connection with, the following purposes:

•

for requests made under section 90XZJ - for the purpose of property settlement proceedings (within the meaning of the Family Law Act); and

•

for requests made under section 90YZY - for the purpose of all relevant property settlement and superannuation splitting proceedings (within the meaning of that section).

[Schedule 5, items 2 and 4, paragraphs 90XZJ(2)(b) and 90YZY(2)(b) of the Family Law Act]

6.75 Parties and their lawyers may use the information to satisfy themselves that they have the necessary information about the identity and value of the superannuation interests of their current or former spouse/de facto partner.

6.76 This superannuation information may not be sufficient for a court to make relevant orders, in which case the parties should use the information from the Commissioner to make further inquiries about their current or former spouse/de facto partner's superannuation information. Specifically, this would involve using superannuation information from the Commissioner to request further information from a superannuation trustee under section 90XZB or 90YZR of the Family Law Act.

6.77 Parties should be aware that section 121 of the Family Law Act prohibits the publication or dissemination of an account of family law proceedings that may identify a party, witness or other person associated with the proceedings.

Consequences of on-disclosure for an unrelated purpose

6.78 The superannuation information of a person is protected information under Schedule 1 to the Taxation Administration Act. Generally, a taxation officer cannot disclose protected information (maximum penalty: imprisonment for two years).

6.79 Schedule 5 to the Bill provides that a taxation officer may disclose superannuation information to the Registries for the purposes of permitted family law proceedings. [Schedule 5, items 2 and 5, table items 8A and 8B in subsection 355-65(3) in Schedule 1 to the Taxation Administration Act]

6.80 Protected information may not be on-disclosed by the Registries or a party to permitted family law proceedings unless an exception applies (see section 355-155 of Schedule 1 to the Taxation Administration Act). Relevantly, on-disclosure is permitted for the purpose of court proceedings, or if the on-disclosure is for the original purpose or in connection with that purpose (subsections 355-175(1) and (2) of Schedule 1 to the Taxation Administration Act).

6.81 The Registries may therefore only on-disclose the information to the applicant, the other party, and both parties' lawyers for the purpose of permitted family law proceedings. For applicants, on-disclosure for the purpose of permitted family law proceedings includes on-disclosure to the trustee of an eligible superannuation plan as part of an application under section 90XZB or 90YZR of the Family Law Act.

6.82 If the Registry Manager, Principal Registrar, or one of the parties or their lawyer uses the information for a purpose other than permitted family law proceedings, they may commit an offence (see section 355-155 of Schedule 1 to the Taxation Administration Act).

6.83 Section 121 of the Family Law Act prohibits the publication or dissemination of an account of family law proceedings that may identify a party, witness or other person associated with the proceedings. A contravention of this section is punishable by imprisonment for a period not exceeding one year.

6.84 Parties and their lawyers should be made aware of potential penalties for using or on-disclosing the information for unrelated purposes when they apply to the Registry for superannuation information and when they receive the information back. For example, the approved form may state which penalties may apply, and is likely to require the applicant to acknowledge the penalties for misuse of the information.

Consequential amendments analysis

6.85 Amendments to the Privacy Act 1988 are not required due to the operation of Australian Privacy Principle 6.2(b), which allows for the use and disclosure of personal information if authorised by or under an Australian law such as Schedule 5 to the Bill.

6.86 Superannuation information will be disclosed to the Registries via the secure channel developed by the ATO.

6.87 Under the Electronic Transactions Act 1999, information may be sent between agencies using electronic means. This is already enabled by section 9 (a requirement to give information in writing may be done by way of electronic communication) and section 11 (requirement to produce a document may be done by way of electronic communication) of that Act.

6.88 The person who approves the form may require the form to be given by a party to the Registries in a particular manner, including electronically. [Schedule 5, items 1 and 4, subsections 90XZJ(3) and 90YZY(3) of the Family Law Act]

Application and transitional provisions

6.89 Part 1 of Schedule 5 commences on 1 April 2022. [Table item 6]

6.90 The amendments of the Family Law Act made by Part 1 of Schedule 5 apply in relation to:

•

property settlement proceedings in the Federal Circuit and Family Court of Australia; or

•

property settlement proceedings in relation to the parties to a marriage in the Family Court of Western Australia;

at or after the commencement of that Part, whether the proceedings commenced before, at or after the commencement of that Part. [Schedule 5, subitem 3(1)]

6.91 The amendments of the Taxation Administration Act made by Part 1 of Schedule 5 apply in relation to records or disclosures of information made at or after the commencement of that Part, whether the information was obtained before, at or after the commencement of that Part. [Schedule 5, subitem 3(2)]

6.92 Part 2 of Schedule 5 commences on the later of:

•

immediately after the commencement of Part 1 of Schedule 5; and

•

immediately after the commencement of the Family Law Amendment (Western Australia De Facto Superannuation Splitting and Bankruptcy) Act 2020.

6.93 However, if the Family Law Amendment (Western Australia De Facto Superannuation Splitting and Bankruptcy) Act 2020 does not commence, Part 2 of Schedule 5 does not commence. [Table item 7]

6.94 The amendments of the Family Law Act made by Part 2 of Schedule 5 apply in relation to proceedings referred to in that Part that are in the Family Court of Western Australia at or after the commencement of that Part, whether the proceedings commenced before, at or after the commencement of that Part. [Schedule 5, subitem 6(1)]

6.95 The amendments of the Taxation Administration Act made by Part 2 of Schedule 5 apply in relation to records or disclosures of information made at or after the commencement of that Part, whether the information was obtained before, at or after the commencement of that Part. [Schedule 5, subitem 6(2)]