Tax and Superannuation Laws Amendment (2014 Measures No. 7) Act 2015 (21 of 2015)
Schedule 2 Transferring tax investigation function to Inspector-General of Taxation
Part 3 Application and transitional provisions
44 Application of amendments
(1) The amendments made by this Schedule (other than item 43) apply in relation to:
(a) complaints made; or
(b) investigations or reviews conducted on an entity's own initiative that start;
at or after the commencement of this Schedule.
(2) The amendment made by item 43 applies in relation to records and disclosures of information made on or after the commencement of that item (regardless of when the information was acquired).