Income Tax Assessment Act 1936

Pt VIIA repealed by No 114 of 2009, s 3 and Sch 1 item 7, effective 1 March 2010.

Pt VIIA originally inserted by No 10 of 1943.

Div 3 repealed by No 114 of 2009, s 3 and Sch 1 item 7, effective 1 March 2010.

Div 3 heading inserted by No 78 of 1988.

Subdiv E repealed by No 114 of 2009, s 3 and Sch 1 item 7, effective 1 March 2010.

Subdiv E inserted by No 78 of 1988.

S 251JG repealed by No 114 of 2009, s 3 and Sch 1 item 7, effective 1 March 2010. S 251JG formerly read:

SECTION 251JG REGISTRATION OF TAX AGENTS TO BE IN FORCE FOR 3 YEARS  
251JG(1)
The registration of a tax agent granted by a Board comes into force, or shall be deemed to have come into force, as the case requires:

(a) if the registration was granted under section 251JA - on the day on which it was granted;

(b) if the registration was granted under section 251JC by way of the re-registration of an existing registration - immediately after the existing registration ceases or ceased to be in force; or

(c) if the registration was granted under section 251JF in consequence of a change in the constitution of a partnership:

(i) if the tax agent is a natural person - immediately after that change; or

(ii) if the tax agent is a partnership (in this subparagraph called the " new partnership " ) - immediately after whichever of the following times is the later:

(A) the time of that change;

(B) the time of the formation of the new partnership.

251JG(2)
The registration of a tax agent granted by a Board under section 251JA or 251JC shall, unless terminated, cancelled or surrendered under this Act, continue in force for a period of 3 years.

251JG(3)
The registration of a tax agent granted by a Board under section 251JF in consequence of a change in the constitution of a partnership shall, unless terminated, cancelled or surrendered under this Act, continue in force until the end of the period (including a period that is applicable because of one or more applications of this subsection) during which the registration of the partnership would have been in force if it had not been terminated because of section 251JD .

S 251JG inserted by No 78 of 1988.