Document ID: chunk:federal_register_of_legislation:C2021C00522:clause:23_41
Version: federal_register_of_legislation:C2021C00522
Segment Type: clause
Provision Reference: sch 23 cl 41
Character Range: 296115–296676

41  Application
(1) The amendment made by item 37 applies in relation to declarations made on or after 1 January 2017.
(2) The amendment made by item 38 applies in relation to relationships (of a kind referred to in subsection 202CF(1) of the Income Tax Assessment Act 1936) commenced on or after 1 January 2017.
(3) The amendments made by items 39 and 40 apply in relation to disclosures of tax file numbers on or after 1 January 2017 (whether the information was acquired before, on or after that day).

Part 4—TFN validation

Income Tax Assessment Act 1936