Treasury Laws Amendment (Tax Accountability and Fairness) Act 2024 (37 of 2024)

Schedule 3   PwC response - Tax Practitioners Board reform

Part 1   Information on the register

Tax Agent Services Act 2009

2   Application and transitional provisions

Transition of register

(1) The register that was established for the purposes of subsection 60-135(1) of the Tax Agent Services Act 2009 before the commencement of this Part, and maintained for the purposes of that subsection immediately before that commencement, is taken, on and after that commencement, to have been established for the purposes of subsection 60-135(1) of that Act (as amended by this Part).

Information prescribed by regulations

(2) Regulations made for the purposes 60-135(1) of the Tax Agent Services Act 2009 (as amended by this Part) may require specified information in respect of an entity to be entered on the register whether the information relates to matters occurring before, on or after the commencement of this Part.