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

Schedule 4   PwC response - Information sharing

Part 2   Application of amendments

5   Application - record or disclosure of information

(1) The amendments of Schedule 1 to the Taxation Administration Act 1953 made by this Schedule apply in relation to records and disclosures of information made on or after the commencement of this item, whether the information was obtained before, on or after that commencement.

(2) The amendments of the Tax Agent Services Act 2009 made by this Schedule apply in relation to records and disclosures of information made on or after the commencement of this item, whether the information was obtained before, on or after that commencement.