Document ID: chunk:federal_register_of_legislation:C2019A00034:clause:5_5
Version: federal_register_of_legislation:C2019A00034
Segment Type: clause
Provision Reference: sch 5 cl 5
Character Range: 86018–86652

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.

Part 2—Other amendments

Treasury Laws Amendment (Reducing Pressure on Housing Affordability Measures No. 2) Act 2019