Document ID: chunk:federal_register_of_legislation:C2023A00101:clause:3_15
Version: federal_register_of_legislation:C2023A00101
Segment Type: clause
Provision Reference: sch 3 cl 15
Character Range: 45841–46403

15  Refund of amount received before commencement not to be debited from the Tax Practitioners Board Special Account
 If:
 (a) before the commencement of this Part, an amount is received by the Commissioner, on behalf of the Commonwealth, under the Tax Agent Services Act 2009; and
 (b) all or some of the amount is refunded by the Commonwealth on or after the commencement of this Part;
 the refunded amount is not to be debited from the Tax Practitioners Board Special Account.

Part 4—Appointments to the Tax Practitioners Board

Tax Agent Services Act 2009