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

Schedule 2   Transitional provisions

Part 4   References to, and things done by, or in relation to, a Tax Agents' Board

15   Things done by, or in relation to, a Tax Agents' Board

(1) If a thing was done by, or in relation to, a Tax Agents’ Board under the old law, then the thing is taken, for the purposes of the operation of any law after commencement, to have been done by, or in relation to, the Board.

(2) The Minister may, by writing, determine that subitem (1) does not apply in relation to a specified thing done by, or in relation to, a Tax Agents’ Board.

(3) To avoid doubt, doing a thing includes making an instrument.

(4) A determination under subitem (2) is not a legislative instrument.