Document ID: chunk:federal_register_of_legislation:F2025C00168:reg:151:p1
Version: federal_register_of_legislation:F2025C00168
Segment Type: reg
Provision Reference: reg 151 (pt 1/2)
Character Range: 29884–33079

151  Transitional—instrument as originally made

Keeping your clients informed
 (1) Despite the reference to events that have occurred within the last 5 years in paragraph 45(1)(d), section 45 applies only in relation to events that have arisen on or after 1 July 2022.
 (2) Where:
 (a) section 45 applies to require a registered tax agent or BAS agent to advise an existing client of information within 30 days of an event; and
 (b) that event occurs before section 45 begins to apply to the registered tax agent or BAS agent under subsection 100(1);
then despite subparagraph 45(2)(b)(ii), clients should instead be advised of the information by no later than 30 days after section 45 begins to apply to the registered tax agent or BAS agent under subsection 100(1), if section 45 still applies to require a client to be advised of that information at that time.

Endnotes

Endnote 1—About the endnotes
The endnotes provide information about this compilation and the compiled law.

The following endnotes are included in every compilation:

Endnote 1—About the endnotes
Endnote 2—Abbreviation key
Endnote 3—Legislation history
Endnote 4—Amendment history

Abbreviation key—Endnote 2
The abbreviation key sets out abbreviations that may be used in the endnotes.

Legislation history and amendment history—Endnotes 3 and 4
Amending laws are annotated in the legislation history and amendment history.

The legislation history in endnote 3 provides information about each law that has amended (or will amend) the compiled law. The information includes commencement details for amending laws and details of any application, saving or transitional provisions that are not included in this compilation.

The amendment history in endnote 4 provides information about amendments at the provision (generally section or equivalent) level. It also includes information about any provision of the compiled law that has been repealed in accordance with a provision of the law.

Misdescribed amendments
A misdescribed amendment is an amendment that does not accurately describe how an amendment is to be made. If, despite the misdescription, the amendment can be given effect as intended, then the misdescribed amendment can be incorporated through an editorial change made under section 15V of the Legislation Act 2003.

If a misdescribed amendment cannot be given effect as intended, the amendment is not incorporated and "(md not incorp)" is added to the amendment history.

Endnote 2—Abbreviation key

ad = added or inserted                          orig = original
am = amended                                    par = paragraph(s)/subparagraph(s)
amdt = amendment                                /sub‑subparagraph(s)
c = clause(s)                                   pres = present
C[x] = Compilation No. x                        prev = previous
Ch = Chapter(s)                                 (prev…) = previously
def = definition(s)                             Pt = Part(s)
Dict = Dictionary                               r = regulation(s)/rule(s)
disallowed = disallowed by Parliament           reloc = relocated
Div = Division(s)                               renum = renumbered
exp = expires/expired