Taxation Administration Act 1953
Pt IVD inserted by No 10 of 2019, s 3 and Sch 1 item 15, applicable in relation to disclosures that: (a) are made at or after 1 July 2019 (the commencement time ); and (b) relate to matters that occur or occurred before, at or after 1 July 2019.
To avoid doubt, a person may bring civil proceedings under section 14ZZZA in relation to conduct even if a prosecution for a criminal offence against section 14ZZY in relation to the conduct has not been brought, or cannot be brought.
S 14ZZZD inserted by No 10 of 2019, s 3 and Sch 1 item 15, applicable in relation to disclosures that: (a) are made at or after 1 July 2019 (the commencement time ); and (b) relate to matters that occur or occurred before, at or after 1 July 2019.
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