Federal Register of Legislation
Treasury Laws Amendment (Tax Accountability and Fairness) Act 2024
No. 37, 2024
An Act to amend the law relating to taxation, and for related purposes
Contents 1 Short title 2 Commencement 3 Schedules Schedule 1—PwC response—Promoter penalty law reform Tax Agent Services Act 2009 Taxation Administration Act 1953 Schedule 2—PwC response—Extending tax whistleblower protections Taxation Administration Act 1953 Schedule 3—PwC response—Tax Practitioners Board reform Part 1—Information on the register Tax Agent Services Act 2009 Part 2—Investigations by the Board Division 1—Period for making decisions Tax Agent Services Act 2009 Division 2—Publishing results of investigations Tax Agent Services Act 2009 Part 3—Delegations by the Board Tax Agent Services Act 2009 Schedule 4—PwC response—Information sharing Part 1—Amendments Taxation Administration Act 1953 Tax Agent Services Act 2009 Part 2—Application of amendments Schedule 5—Petroleum resource rent tax deductions cap Petroleum Resource Rent Tax Assessment Act 1987
Treasury Laws Amendment (Tax Accountability and Fairness) Act 2024 No. 37, 2024
An Act to amend the law relating to taxation, and for related purposes
[Assented to 31 May 2024]
The Parliament of Australia enacts:
1 Short title This Act is the Treasury Laws Amendment (Tax Accountability and Fairness) Act 2024.
2 Commencement (1) Each provision of this Act specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms.
Commencement information Column 1 Column 2 Column 3 Provisions Commencement Date/Details 1. Sections 1 to 3 and anything in this Act not elsewhere covered by this table The day this Act receives the Royal Assent. 31 May 2024 2. Schedules 1 to 3 The later of: 1 July 2024 (a) 1 July 2024; and (b) the first 1 January, 1 April, 1 July or 1 October to occur after the day this Act receives the Royal Assent. 3. Schedule 4 The day after this Act receives the Royal Assent. 1 June 2024 4. Schedule 5 The first 1 January, 1 April, 1 July or 1 October to occur after the day this Act receives the Royal Assent. 1 July 2024
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