Document ID: chunk:federal_register_of_legislation:C2023A00075:clause:2_26
Version: federal_register_of_legislation:C2023A00075
Segment Type: clause
Provision Reference: sch 2 cl 26
Character Range: 29926–30789

26  Section 910A (paragraph (b) of the definition of qualified tax relevant provider)
Repeal the paragraph, substitute:
 (b) one or more of the following applies:
 (i) the person is a registered tax agent;
 (ii) if a determination is in force under subsection 921BB(1)—the person meets each requirement set out in the determination that is of a kind mentioned in any of paragraphs (a) to (d) of that subsection.
Note: This item repeats the amendment to the definition of qualified tax relevant provider made by Division 1 of this Part. This is to ensure the amendment is not undone by Schedule 2 to the Treasury Laws Amendment (2023 Law Improvement Package No. 1) Act 2023, if that Schedule were to commence at or after the commencement of Parts 1 to 4 of this Schedule.

Division 3—Contingent amendment for reference to notice provisions

Corporations Act 2001