Treasury Laws Amendment (Tax Accountability and Fairness) Act 2024 (37 of 2024)

Schedule 1   PwC response - Promoter penalty law reform

Taxation Administration Act 1953

37   Application

(1) Subject to subitem (2), the amendments made by this Schedule apply in relation to conduct engaged in on or after the commencement of this Schedule.

(2) The amendments made by items 20 and 22 apply in relation to conduct engaged in before, on or after the commencement of this Schedule.