Treasury Laws Amendment (Making Sure Foreign Investors Pay Their Fair Share of Tax in Australia and Other Measures) Act 2019 (34 of 2019)
Schedule 5 Contingent amendments relating to definition of provide affordable housing
Part 1 Main amendments
Taxation Administration Act 1953
5 Application of amendments
(1) Division 980 of the Income Tax Assessment Act 1997 (as added by this Schedule) applies in relation to tenancies starting before, at or after 1 January 2018.
(2) The amendment of subsection 355-65(8) in Schedule 1 to the Taxation Administration Act 1953 made by this Schedule applies in relation to records and disclosures of information made at or after the commencement of this Schedule, whether the information was obtained before, at or after the commencement of this Schedule.