Commonwealth Consolidated Acts Commonwealth Consolidated ActsTaxation Administration Act 1953
1 Subsection 355 - 65(8 ) in Schedule 1 ( after table item 3 )
Insert :
4 | the Regulator (within the meaning of the Payment Times Reporting Act 2020 ) | (a) is of information relating to whether an entity is a reporting entity (within the meaning of the Payment Times Reporting Act 2020 ); and (b) is for the purpose o f enabling the Regulator to administer that Act. |
2 Application of amendment s
The amendment of subsection 355 - 65(8) in Schedule 1 to the Taxation Administration Act 1953 made by this Part applies in relation to records and disclosures of information made at or after the commencement of this Part , whether the information was obtained before, at or after the commencement of this Part .
Part 2 -- Contingent amendments
Payment Times Reporting Act 2020
3 Section 5 (definition of Federal Circuit Court )
Repeal the definition.
4 Section 5 ( paragraph ( b) of the definition of issuing officer )
Omit "Federal Circuit Court", substitute "Federal Circuit and Family Court of Australia (Division 2)".
5 Section 5 ( paragraph ( b) of the definition of relevant court )
Repeal the paragraph, substitute:
(b) the Federal Circuit and Family Court of Australia (Division 2); or