Document ID: chunk:federal_register_of_legislation:C2023A00075:clause:2_1684vc
Version: federal_register_of_legislation:C2023A00075
Segment Type: clause
Provision Reference: sch 2 cl 1684VC
Character Range: 28349–29332

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 5—Contingent amendments for Schedule 2 to the Treasury Laws Amendment (2023 Law Improvement Package No. 1) Act 2023

Division 1—Main amendment

Corporations Act 2001