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

Schedule 2   Consequential amendments

Part 2   Application, transitional and savings provisions

123   Application of amendments

(1) The amendments made by items 3, 4 and 93 of this Schedule apply to records and disclosures made on or after the commencement of those items (whenever the information was obtained).

(2) The amendment made by item 12 of this Schedule applies to records, disclosures and uses made on or after the commencement of that item (whenever the information was obtained).

(3) The amendment made by item 26 of this Schedule applies to exempt documents on or after the commencement of that item, whether the documents came into existence before, on or after commencement of that item.