Commonwealth Consolidated Acts Commonwealth Consolidated Acts(1) If information is disclosed to the Commissioner in accordance with subsection 14ZZT(1A) then, for the purposes of the following provisions:
(a) paragraph 355 - 30(1)(a) in Schedule 1;
(b) paragraph (a) of the definition of official information in subsection 90 - 1(1) of the Tax Agent Services Act 2009 ;
the information is taken to have been disclosed or obtained under or for the purposes of this Act, and not the Tax Agent Services Act 2009 .
(2) If information is disclosed to the Tax Practitioners Board in accordance with subsection 14ZZT(1A) then, for the purposes of the following provisions:
(a) paragraph 355 - 30(1)(a) in Schedule 1;
(b) paragraph (a) of the definition of official information in subsection 90 - 1(1) of the Tax Agent Services Act 2009 ;
the information is taken to have been disclosed or obtained under or for the purposes of the Tax Agent Services Act 2009 , and not this Act.