Treasury Laws Amendment (2023 Measures No. 1) Act 2023 (101 of 2023)

Schedule 1   Registration of providers and assisted decision making

Part 1   Multiple registrations of relevant providers

Corporations Act 2001

21   Paragraphs 1684U(1)(b) and (c)

Repeal the paragraphs, substitute:

(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

(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

(c) on or after 1 January 2022, either:

(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.


Copyright notice

© Australian Taxation Office for the Commonwealth of Australia

You are free to copy, adapt, modify, transmit and distribute material on this website as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).