Note: Where available, the PDF/Word icon below is provided to view the complete and fully formatted document
Schedule 1—Amendments

Schedule 1 Amendments

Part 1 General amendments

Taxation 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 of enabling the Regulator to administer that Act.

2  Application of amendments

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