Corporations Act 2001
For the purposes of applying subsection 921C(1) to the licensing of a registered tax agent during the period: (a) starting on 1 January 2022; and (b) ending immediately before the commencement of Part 3 of Schedule 2 to the second amending Act;
treat the registered tax agent as having met each requirement referred to in subparagraph 921C(1)(b)(ii) or (c)(ii) .
1684VC(2)
For the purposes of applying subsection 921C(2) , (3) or (4) to the authorisation of a registered tax agent during the period: (a) starting on 1 January 2022; and (b) ending immediately before the commencement of Part 3 of Schedule 2 to the second amending Act;
treat the registered tax agent as having met each requirement referred to in subparagraph (c)(ii) of that subsection.
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