Document ID: chunk:federal_register_of_legislation:C2009A00114:clause:2_13
Version: federal_register_of_legislation:C2009A00114
Segment Type: clause
Provision Reference: sch 2 cl 13
Character Range: 30150–31478

13  Special rule for applications for registration as a registered tax agent
(1) If:
 (a) an entity applies for registration as a registered tax agent under section 20‑20 of the new law before the end of the 6 month period beginning immediately after commencement; and
 (b) the entity would be eligible for registration but for the operation of:
 (i) paragraph 20‑5(1)(b) of the new law (which requires the Board to be satisfied of requirements prescribed by regulations, including requirements in relation to qualifications and experience in respect of registration as a registered tax agent); or
 (ii) paragraph 20‑5(2)(c) or (3)(d); and
 (c) immediately before commencement, the entity was providing a tax agent service within a particular area of the taxation laws; and
 (d) the Board is satisfied that the entity had been providing that tax agent service to a competent standard for a reasonable period before making the application;
then, despite paragraph 20‑5(1)(b), (2)(c) or (3)(d) of the new law, the entity is eligible for registration.
(2) The entity is taken to be a registered tax agent within the meaning of the new law for the period:
 (a) beginning on the day on which this Schedule commences; and
 (b) ending immediately before the day on which the Board makes a decision under section 20‑25 of the new law.