Document ID: chunk:federal_register_of_legislation:F2024C00896:schedule:2:p6
Version: federal_register_of_legislation:F2024C00896
Segment Type: schedule
Provision Reference: sch 2 (pt 6/8)
Character Range: 89425–92300

tax (financial) adviser within the meaning of the Act as in force immediately before 1 January 2022; or
 (b) as a registered tax agent, or a tax agent registered under Part VIIA of the Income Tax Assessment Act 1936 as in force immediately before 1 March 2010; or
 (c) under the supervision and control of a registered tax (financial) adviser within the meaning of the Act as in force immediately before 1 January 2022; or
 (d) under the supervision and control of a registered tax agent or a tax agent registered under Part VIIA of the Income Tax Assessment Act 1936 as in force immediately before 1 March 2010; or
 (e) as a qualified tax relevant provider; or
 (f) under the supervision and control of a qualified tax relevant provider; or
 (g) of another kind approved by the Board;
that includes substantial involvement in the provision of one or more of the types of tax (financial) advice services described in section 90‑15 of the Act, or substantial involvement in the practice of a particular area of taxation law to which one or more of those types of tax (financial) advice services relate.
Note: The terms registered tax agent and tax (financial) advice service are defined in the Act.

Endnotes

Endnote 1—About the endnotes
The endnotes provide information about this compilation and the compiled law.

The following endnotes are included in every compilation:

Endnote 1—About the endnotes
Endnote 2—Abbreviation key
Endnote 3—Legislation history
Endnote 4—Amendment history

Abbreviation key—Endnote 2
The abbreviation key sets out abbreviations that may be used in the endnotes.

Legislation history and amendment history—Endnotes 3 and 4
Amending laws are annotated in the legislation history and amendment history.

The legislation history in endnote 3 provides information about each law that has amended (or will amend) the compiled law. The information includes commencement details for amending laws and details of any application, saving or transitional provisions that are not included in this compilation.

The amendment history in endnote 4 provides information about amendments at the provision (generally section or equivalent) level. It also includes information about any provision of the compiled law that has been repealed in accordance with a provision of the law.

Editorial changes
The Legislation Act 2003 authorises First Parliamentary Counsel to make editorial and presentational changes to a compiled law in preparing a compilation of the law for registration. The changes must not change the effect of the law. Editorial changes take effect from the compilation registration date.

If the compilation includes editorial changes, the endnotes include a brief outline of the changes in general terms. Full details of any changes can be obtained from the Office of Parliamentary Counsel.

Misdescribed amendments
A misdescribed amendment