Tax Agent Services (Transitional Provisions and Consequential Amendments) Act 2009 (114 of 2009)

Schedule 2   Transitional provisions

Part 1   Preliminary

1   Definitions

(1) In this Schedule:

Board means the Tax Practitioners Board established under section 60-5 of the new law.

commencement means the commencement of Part 1, Schedule 1 to this Act.

new law means the Tax Agent Services Act 2009.

old law means Part VIIA of the Income Tax Assessment Act 1936 as in force immediately before commencement.

(2) An expression used in this Schedule that is also used in the new law has the same meaning in this Schedule as it has in the new law.

(3) Subject to subitem (2), an expression used in this Schedule that is also used in the Income Tax Assessment Act 1997 has the same meaning in this Schedule as it has in that Act.