Treasury Laws Amendment (Working Holiday Maker Employer Register) Act 2018 (125 of 2018)

Schedule 1   Amendments

Taxation Administration Act 1953

4   Application of amendments

(1) The amendments made by item 1 of this Schedule apply in relation to the giving of copies of entries in the Australian Business Register on or after 2 December 2016.

(2) The amendment made by item 2 of this Schedule applies in relation to registrations made under section 16-147 in Schedule 1 to the Taxation Administration Act 1953 on or after 2 December 2016.

(3) The amendment made by item 3 of this Schedule applies in relation to disclosures of information on or after 2 December 2016 (whether the information was acquired before, on or after that day).

(4) Despite subitem (3), a person does not commit an offence against section 355-25 in Schedule 1 to the Taxation Administration Act 1953 in respect of conduct engaged in before the commencement of this Schedule, if the conduct would not have constituted an offence if the amendment made by item 3 of this Schedule did not apply.