Corporations Act 2001
View history note
Hide history noteThis section applies in relation to a person if: (a) the person is a relevant provider; and (b) immediately before 1 January 2022, either:
(i) the person was a registered tax (financial) adviser; or
(ii) an application under section 20-20 of the old Tax Agent Services Act for the registration of the person as a registered tax (financial) adviser had not been finally determined; or
(c) on or after 1 January 2022, either:
(iii) an application under section 20-50 of the old Tax Agent Services Act for the renewal of the person ' s registration as a registered tax (financial) adviser had not been finally determined; and
(i) the person ' s registration as a registered tax (financial) adviser continues in force because of item 139 of Schedule 1 to the amending Act; or
(ii) the person ' s registration, or renewed registration, as a registered tax (financial) adviser comes into force because of item 140 of Schedule 1 to the amending Act.
1684U(2)
On and after the application day for the person, this Act applies in relation to the person as if: (a) the person were registered under subsection 921ZC(1) , as inserted by Schedule 1 to the amending Act, because of an application in accordance with:
(i) if the relevant provider is a financial services licensee - section 921ZA , as inserted by Schedule 1 to the amending Act; or
(b) the person ' s registration under subsection 921ZC(1) , as inserted by Schedule 1 to the amending Act, came into force on the application day for the person.
(ii) if the relevant provider is not a financial services licensee - section 921ZB , as inserted by Schedule 1 to the amending Act; and
1684U(3)
For the purposes of this section, the application day for a person is: (a) if the person ' s registration continues in force because of item 139 of Schedule 1 to the amending Act - 1 January 2022; or (b) if the person ' s registration, or renewed registration, is in force because of item 140 of Schedule 1 to the amending Act - the day the registration, or renewed registration, comes into force under that item.
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