Document ID: chunk:federal_register_of_legislation:F2024C00618:reg:6:p2
Version: federal_register_of_legislation:F2024C00618
Segment Type: reg
Provision Reference: reg 6 (pt 2/2)
Character Range: 26109–27894

and
 (c) the person is not covered by section 3‑170 or 3‑171.
 (2) For the purposes of subsection (1), the period specified is the period, for a person, from 1 January 2022 to the earliest of the following times:
 (a) if the person has not met the education and training standard in subsection 921B(3) of the Act on the exam cut‑off day (within the meaning of section 1684 of the Act) for the person, and the person is a relevant provider on that day—the exam cut‑off day for the person; and
 (b) otherwise—31 December 2025.

3‑173  Transitional—commercial law courses completed before 1 January 2022
  For the purposes of sections 3-60 and 3-65 of this instrument, a person is taken to have completed a course in commercial law if:
 (a) the person successfully completed the course before 1 January 2022; and
 (b) the course was a course approved by the Tax Practitioners Board under paragraphs 301(b), 302(b) and 303(a) of Schedule 2 to Tax Agent Services Regulations 2009 (as in force on 31 December 2021).

3‑174  Transitional—tax law courses completed before 1 January 2022
  For the purposes of sections 3-60 and 3-70 of this instrument, a person is taken to have completed a course in Australian taxation law if:
 (a) the person successfully completed the course before 1 January 2022; and
 (b) the course was a course approved by the Tax Practitioners Board under paragraphs 301(b), 302(b) and 303(a) of Schedule 2 to Tax Agent Services Regulations 2009 (as in force on 31 December 2021).

Subdivision 6-E—Application and transitional arrangements in relation to continuing professional development

3‑200  Application—Additional requirements for tax‑specific CPD
  Division 5 of Part 3 of this instrument applies in relation to CPD years that begin on or after 1 January 2023.