Treasury Laws Amendment (2021 Measures No. 5) Act 2021 (127 of 2021)
Schedule 3 Miscellaneous and technical amendments
Part 2 Amendments commencing the first 1 January, 1 April, 1 July or 1 October to occur after Royal Assent
Division 3 Agents of covered entities
Taxation Administration Act 1953
48 Application of amendments
The amendment made by this Division applies in relation to the making of a record or the disclosure of information occurring on or after the commencement of this Division, whether the information was acquired before, on or after that commencement.
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