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Schedule 1—Amendments

Schedule 1 Amendments

   

A New Tax System (Australian Business Number) Act 1999

1  Paragraphs 26(3)(jc) and (jd)

Repeal the paragraphs.

Taxation Administration Act 1953

2  Subsection 16-147(6) in Schedule 1

Repeal the subsection.

3  Subsection 355-65(8) in Schedule 1 (cell at table item 5, column headed “and the record or disclosure …”)

Repeal the cell, substitute:

(a) is of the fact of an entity’s actual or reasonably suspected non-compliance with a * taxation law; and

(b) is for the purpose of ensuring the entity’s compliance with the Fair Work Act 2009 .

4  Application of amendments

(1)       The amendments made by item 1 of this Schedule apply in relation to the giving of copies of entries in the Australian Business Register on or after 2 December 2016.

(2)       The amendment made by item 2 of this Schedule applies in relation to registrations made under section 16-147 in Schedule 1 to the Taxation Administration Act 1953 on or after 2 December 2016.

(3)       The amendment made by item 3 of this Schedule applies in relation to disclosures of information on or after 2 December 2016 (whether the information was acquired before, on or after that day).

(4)       Despite subitem (3), a person does not commit an offence against section 355-25 in Schedule 1 to the Taxation Administration Act 1953 in respect of conduct engaged in before the commencement of this Schedule, if the conduct would not have constituted an offence if the amendment made by item 3 of this Schedule did not apply.