Document ID: chunk:federal_register_of_legislation:C2024A00037:clause:4_5
Version: federal_register_of_legislation:C2024A00037
Segment Type: clause
Provision Reference: sch 4 cl 5
Character Range: 41139–41730

5  Application—record or disclosure of information
(1) The amendments of Schedule 1 to the Taxation Administration Act 1953 made by this Schedule apply in relation to records and disclosures of information made on or after the commencement of this item, whether the information was obtained before, on or after that commencement.
(2) The amendments of the Tax Agent Services Act 2009 made by this Schedule apply in relation to records and disclosures of information made on or after the commencement of this item, whether the information was obtained before, on or after that commencement.