Document ID: chunk:federal_register_of_legislation:C2025C00180:section:14zzta
Version: federal_register_of_legislation:C2025C00180
Segment Type: section
Provision Reference: s 14ZZTA
Character Range: 284513–285506

14ZZTA  Information disclosed for the purpose of assisting the Tax Practitioners Board
 (1) If information is disclosed to the Commissioner in accordance with subsection 14ZZT(1A) then, for the purposes of the following provisions:
 (a) paragraph 355‑30(1)(a) in Schedule 1;
 (b) paragraph (a) of the definition of official information in subsection 90‑1(1) of the Tax Agent Services Act 2009;
the information is taken to have been disclosed or obtained under or for the purposes of this Act, and not the Tax Agent Services Act 2009.
 (2) If information is disclosed to the Tax Practitioners Board in accordance with subsection 14ZZT(1A) then, for the purposes of the following provisions:
 (a) paragraph 355‑30(1)(a) in Schedule 1;
 (b) paragraph (a) of the definition of official information in subsection 90‑1(1) of the Tax Agent Services Act 2009;
the information is taken to have been disclosed or obtained under or for the purposes of the Tax Agent Services Act 2009, and not this Act.