Treasury Laws Amendment (COVID-19 Economic Response No. 2) Act 2021 (79 of 2021)
Schedule 2 Disclosure of tax information to Australian government agencies to facilitate COVID-19 business support programs
Taxation Administration Act 1953
3 Application of amendments
The amendment made by item 1 of this Schedule applies in relation to records and disclosures of information made after the commencement of that item, whether the information was obtained before, on or after that commencement.