Treasury Laws Amendment (2022 Measures No. 2) Act 2022 (84 of 2022)

Schedule 1   Assisting businesses to meet their record-keeping obligations

Part 3   Application and transitional provisions

19   Application of amendments

(1) The Commissioner may only give a direction under subsection 384-12(1) in Schedule 1 to the Taxation Administration Act 1953 (as inserted by this Schedule) on or after the day (the start day ) after the end of the period of 3 months beginning on the day this Act receives the Royal Assent.

(2) Such a direction may relate to a failure to comply with a record-keeping obligation arising before the start day (including a record-keeping obligation arising before the day this Act receives the Royal Assent).