Customs and Other Legislation Amendment (Australian Border Force) Act 2015 (41 of 2015)

Schedule 6   Amendments of Acts referring to the CEO of Customs

Taxation Administration Act 1953

187   Application and transitional provisions

(1) The amendment of subsection 355-65(8) in Schedule 1 to the Taxation Administration Act 1953 made by this Schedule applies in relation to records and disclosures of information made on or after the commencement of this item (whether the information was acquired before, on or after that commencement).

(2) A record or disclosure made before the commencement of this item that was covered by item 2 of the table in subsection 355-65(8) in Schedule 1 to the Taxation Administration Act 1953 is taken on and after that commencement to have been a record or disclosure covered by that item as repealed and substituted by this Schedule.