Document ID: chunk:federal_register_of_legislation:C2016C01035:clause:1_3
Version: federal_register_of_legislation:C2016C01035
Segment Type: clause
Provision Reference: sch 1 cl 3
Character Range: 82479–83137

3  Transitional—authorised representatives
(1) If:
 (a) at any time before the commencement of this item, an entity (the covered entity) had been nominated by another entity (the primary entity) to act on the primary entity's behalf with respect to protected information that relates to the primary entity; and
 (b) immediately before the commencement of this item, the nomination was in force;
the covered entity is taken, on and after that commencement, to be an entity covered by subsection 355‑25(2) in Schedule 1 to the Taxation Administration Act 1953.
(2) To avoid doubt, subitem (1) does not prevent the primary entity from revoking the nomination.