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

Schedule 3   Government response to the Review of the Tax Practitioners Board

Part 3   Tax Practitioners Board Special Account

Tax Agent Services Act 2009

15   Refund of amount received before commencement not to be debited from the Tax Practitioners Board Special Account

If:

(a) before the commencement of this Part, an amount is received by the Commissioner,on behalf of the Commonwealth, under the Tax Agent Services Act 2009; and

(b) all or some of the amount is refunded by the Commonwealth on or after the commencement of this Part;

the refunded amount is not to be debited from the Tax Practitioners Board Special Account.