Tax Laws Amendment (2013 Measures No. 3) Act 2013 (120 of 2013)

Schedule 2   Other amendments to the Tax Agent Services Act 2009

28   Application of amendments

(1) The amendments made by items 1 to 3 and 22 of this Schedule apply in relation to an application for registration, including renewal of registration, as a registered tax agent, BAS agent or tax (financial) adviser that is made on or after the day this item commences.

(2) The amendments made by items 8 to 10 of this Schedule apply in relation to a notice in writing surrendering registration that is received by the Board on or after the day this item commences.

(3) The amendment made by item 12 of this Schedule applies in relation to civil penalty proceedings that are brought on or after the day this item commences, even if the advertisement to which the proceedings relate is published or broadcast before that time.

(4) The amendments made by items 13 to 16 of this Schedule apply in relation to a declaration or other statement that is signed on or after the day this item commences, even if the document to which the declaration or other statement relates is prepared before that time.

(5) The amendments made by items 20 and 21 of this Schedule apply in relation to a decision made by the Board on or after the day this item commences, even if the investigation to which the decision relates began before that time.

(6) The amendment made by item 25 of this Schedule applies to:

(a) a record made on or after the day this item commences, even if the information to which the record relates was acquired before that time; and

(b) a disclosure made on or after the day this item commences, even if the information disclosed is contained in a record made before that time.