Tax Laws Amendment (2010 Measures No. 1) Act 2010 (56 of 2010)
Schedule 6 Miscellaneous amendments
Part 6 Administrative penalties for false or misleading statements
4 Division 4 - Amendments with contingent commencement
Taxation Administration Act 1953
105 Application provision
The amendments made by this Division apply in relation to statements made on or after the commencement of this Division.