Budget Savings (Omnibus) Act 2016 (55 of 2016)

Schedule 23   Single touch payroll reporting

Part 2   Choice of fund

Taxation Administration Act 1953

36   Application

(1) The amendments made by items 34 and 35 apply in relation to disclosures of information on or after 1 January 2017 (whether the information was acquired before, on or after that day).

(2) The other amendments made to the Superannuation Guarantee (Administration) Act 1992 by this Part apply in relation to notices given on or after 1 January 2017.