Document ID: chunk:federal_register_of_legislation:C2025C00185:section:1684vc
Version: federal_register_of_legislation:C2025C00185
Segment Type: section
Provision Reference: s 1684VC
Character Range: 6224244–6225194

1684VC  Certain requirements for registered tax agents
 (1) For the purposes of applying subsection 921C(1) to the licensing of a registered tax agent during the period:
 (a) starting on 1 January 2022; and
 (b) ending immediately before the commencement of Part 3 of Schedule 2 to the second amending Act;
treat the registered tax agent as having met each requirement referred to in subparagraph 921C(1)(b)(ii) or (c)(ii).
 (2) For the purposes of applying subsection 921C(2), (3) or (4) to the authorisation of a registered tax agent during the period:
 (a) starting on 1 January 2022; and
 (b) ending immediately before the commencement of Part 3 of Schedule 2 to the second amending Act;
treat the registered tax agent as having met each requirement referred to in subparagraph (c)(ii) of that subsection.

Part 10.58—Application and transitional provisions relating to Schedule 6 to the Treasury Laws Amendment (2022 Measures No. 4) Act 2023