Tax Laws Amendment (Confidentiality of Taxpayer Information) Act 2010 (145 of 2010)

Schedule 1   Confidentiality of taxpayer information

Part 2   Application of amendment

3   Transitional - authorised representatives

(1) If:

(a) at any time before the commencement of this item, an entity (the covered entity ) had been nominated by another entity (the primary entity ) to act on the primary entity's behalf with respect to protected information that relates to the primary entity; and

(b) immediately before the commencement of this item, the nomination was in force;

the covered entity is taken, on and after that commencement, to be an entity covered by subsection 355-25(2) in Schedule 1 to the Taxation Administration Act 1953.

(2) To avoid doubt, subitem (1) does not prevent the primary entity from revoking the nomination.