Treasury Laws Amendment (2020 Measures No. 6) Act 2020 (141 of 2020)

Schedule 4   Minor and technical amendments

Part 2   Amendments commencing first day of first quarter after Royal Assent

Tax Agent Services Act 2009

104   Paragraph 20-5(3)(e)

Repeal the paragraph, substitute:

(e) in the case of registration which is not a renewal - the company maintains, or will be able to maintain, professional indemnity insurance that meets the Board's requirements; and

(f) in the case of a renewal of registration - the company maintains, at the time of applying for registration, professional indemnity insurance that meets the Board's requirements.