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

Schedule 2   Transitional provisions

Part 3   Applications for registration or re-registration

Division 2   Applications not made, but time period for making applications not expired

12   Applications for registration not made - successor tax agents

(1) If:

(a) the registration of a partnership has been terminated because of section 251JD of the old law; and

(b) at commencement:

(i) a person had not applied to a Tax Agents’ Board in accordance with subsection 251JE(1) of the old law; but

(ii) the 30 day period within which an application had to be made (as mentioned in subsection 251JE(4) of the old law) had not expired;

then, the person may apply to the Board in accordance with subsection 251JE(1) of the old law, despite its repeal by Schedule 1 of this Act, within the 30 day period.

(2) If the person makes an application mentioned in subitem (1), then despite section 251JD of the old law, the partnership’s registration is taken not to have been terminated at the time of the change in the constitution of the partnership.

(3) If:

(a) the registration of a partnership (the original partnership ) has been terminated because of section 251JD of the old law; and

(b) at commencement:

(i) a new partnership had not applied to a Tax Agents’ Board in accordance with subsection 251JE(2) of the old law; but

(ii) the 30 day period within which an application had to be made (as mentioned in subsection 251JE(4) of the old law) had not expired;

then, the new partnership may apply to the Board in accordance with subsection 251JE(2) of the old law, despite its repeal by Schedule 1 of this Act, within the 30 day period.

(4) If the new partnership makes an application mentioned in subitem (3), then despite section 251JD of the old law, the original partnership’s registration is taken not to have been terminated at the time of the change in the constitution of the partnership.