Tax and Superannuation Laws Amendment (2016 Measures No. 2) Act 2017 (15 of 2017)

Schedule 4   Miscellaneous amendments

Part 2   Other amendments of principal Acts

Taxation Administration Act 1953

92   Application of amendments

(1) Item 5 of the table in subsection 355-65(2) in Schedule 1 to the Taxation Administration Act 1953 (as substituted by this Schedule) applies in relation to records and disclosures of information on or after 18 September 2013 (regardless of when the information was acquired).

(2) Item 5AA of the table in subsection 355-65(2) in Schedule 1 to the Taxation Administration Act 1953 (as substituted by this Schedule) applies in relation to records and disclosures of information on or after 23 December 2014 (regardless of when the information was acquired).