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).