Treasury Laws Amendment (2021 Measures No. 5) Act 2021 (127 of 2021)

Schedule 3   Miscellaneous and technical amendments

Part 2   Amendments commencing the first 1 January, 1 April, 1 July or 1 October to occur after Royal Assent

Division 3   Agents of covered entities

Taxation Administration Act 1953

48   Application of amendments

The amendment made by this Division applies in relation to the making of a record or the disclosure of information occurring on or after the commencement of this Division, whether the information was acquired before, on or after that commencement.