Document ID: chunk:federal_register_of_legislation:C2023A00101:clause:1_21
Version: federal_register_of_legislation:C2023A00101
Segment Type: clause
Provision Reference: sch 1 cl 21
Character Range: 11814–12737

21  Paragraphs 1684U(1)(b) and (c)
Repeal the paragraphs, substitute:
 (b) immediately before 1 January 2022, either:
 (i) the person was a registered tax (financial) adviser; or
 (ii) an application under section 20‑20 of the old Tax Agent Services Act for the registration of the person as a registered tax (financial) adviser had not been finally determined; or
 (iii) an application under section 20‑50 of the old Tax Agent Services Act for the renewal of the person's registration as a registered tax (financial) adviser had not been finally determined; and
 (c) on or after 1 January 2022, either:
 (i) the person's registration as a registered tax (financial) adviser continues in force because of item 139 of Schedule 1 to the amending Act; or
 (ii) the person's registration, or renewed registration, as a registered tax (financial) adviser comes into force because of item 140 of Schedule 1 to the amending Act.