Coronavirus Economic Response Package Omnibus (Measures No. 2) Act 2020 (38 of 2020)
Schedule 7 Tax secrecy
Part 1 Tax secrecy exception
Taxation Administration Act 1953
2 Application
The amendment made by item 1 of this Schedule applies in relation to records and disclosures of information made at or after the commencement of that item, whether the information was obtained before, at or after the commencement of that item.