Document ID: chunk:federal_register_of_legislation:C2022A00084:clause:1_19
Version: federal_register_of_legislation:C2022A00084
Segment Type: clause
Provision Reference: sch 1 cl 19
Character Range: 9363–9901

19  Application of amendments
(1) The Commissioner may only give a direction under subsection 384‑12(1) in Schedule 1 to the Taxation Administration Act 1953 (as inserted by this Schedule) on or after the day (the start day) after the end of the period of 3 months beginning on the day this Act receives the Royal Assent.
(2) Such a direction may relate to a failure to comply with a record‑keeping obligation arising before the start day (including a record‑keeping obligation arising before the day this Act receives the Royal Assent).