Tax and Superannuation Laws Amendment (Better Targeting the Income Tax Transparency Laws) Act 2015 (149 of 2015)
Schedule 1 Amendments
Taxation Administration Act 1953
2 Application of amendment
The amendment made by this Schedule applies in relation to an entity for the 2013-14 income year and each later income year unless the Commissioner has, before the commencement of this Schedule, made publicly available information about the entity for the income year under subsection 3C(2) of the Taxation Administration Act 1953.
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