Taxation Administration Amendment (Extending Tax Whistleblower Protections) Regulations 2024 (F2024L01291)

Schedule 1   Amendments

Taxation Administration Regulations 2017

2   In the appropriate position in Part 7

Insert:

Division 7 - Transitional matters relating to the Taxation Administration Amendment (Extending Tax Whistleblower Protections) Regulations 2024

78 Disclosures of information

(1) Section 13A of this instrument, as inserted by Schedule1 to the Taxation Administration Amendment (Extending Tax Whistleblower Protections) Regulations 2024, applies to a disclosure of information mentioned in subsection 14ZZT(2) of the Act that is made, on or after the commencement of that Schedule, in relation to matters mentioned in paragraph 14ZZT(2)(c) of the Act that arose before, on or after that commencement.

(2) Section 13B of this instrument, as inserted by Schedule1 to the Taxation Administration Amendment (Extending Tax Whistleblower Protections) Regulations 2024, applies to a disclosure of confidential information mentioned in paragraph 14ZZW(1)(b) of the Act that is made, on or after the commencement of that Schedule, in relation to a qualifying disclosure mentioned in paragraph 14ZZW(1)(a) of the Act that was made before, on or after that commencement.