Tax Agent Services Act 2009

Subdiv 60-G inserted by No 101 of 2023, s 3 and Sch 3 item 14, effective 1 July 2024. No 101 of 2023, s 3 and Sch 3 item 14 contains the following application provision:

15 Refund of amount received before commencement not to be debited from the Tax Practitioners Board Special Account  
15
If:
(a) before the commencement of this Part, an amount is received by the Commissioner, on behalf of the Commonwealth, under the Tax Agent Services Act 2009 ; and
(b) all or some of the amount is refunded by the Commonwealth on or after the commencement of this Part;

the refunded amount is not to be debited from the Tax Practitioners Board Special Account.

S 60-145 inserted by No 101 of 2023, s 3 and Sch 3 item 14, effective 1 July 2024. For application provision, see note under Subdiv 60-G heading.