Tax Laws Amendment (Confidentiality of Taxpayer Information) Act 2010 (145 of 2010)

Schedule 2   Consequential amendments

Part 2   Application, transitional and savings provisions

126   Saving - section 159 of the Excise Act 1901

(1) This item applies to an entity who acquired protected information (within the meaning of section 159 of the Excise Act 1901 as in force immediately before the commencement of item 17 of this Schedule) when the excise law (within the meaning of that Act) was not administered by the Commissioner of Taxation.

(2) Despite the repeal of section 159 of the Excise Act 1901 by item 17 of this Schedule, that section continues to apply to the entity after the commencement of this item, in relation to the information, as if the repeal had not happened.