Budget Savings (Omnibus) Act 2016 (55 of 2016)
Schedule 23 Single touch payroll reporting
Part 3 TFN declarations
Superannuation Industry (Supervision) Act 1993
41 Application
(1) The amendment made by item 37 applies in relation to declarations made on or after 1 January 2017.
(2) The amendment made by item 38 applies in relation to relationships (of a kind referred to in subsection 202CF(1) of the Income Tax Assessment Act 1936) commenced on or after 1 January 2017.
(3) The amendments made by items 39 and 40 apply in relation to disclosures of tax file numbers on or after 1 January 2017 (whether the information was acquired before, on or after that day).
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