Tax Laws Amendment (2013 Measures No. 2) Act 2013 (124 of 2013)

Schedule 5   Tax secrecy and transparency

Part 3   Application of amendments

8   Application of amendments

(1) Subject to this item, the amendments made by this Schedule apply to:

(a) the 2013-14 income year and later income years; and

(b) the 2013-2014 MRRT year and later MRRT years; and

(c) the year of tax (within the meaning of the Petroleum Resource Rent Tax Assessment Act 1987) starting on 1 July 2013 and later years of tax.

(2) The amendment made by item 5 of this Schedule applies to records and disclosures made on or after the commencement of that item (whenever the information was obtained).