Tax Agent Services (Transitional Provisions and Consequential Amendments) Act 2009 (114 of 2009)
Schedule 2 Transitional provisions
Part 7 Reporting and disclosure obligations
24 Transfer of custody of records of Tax Agents' Board
(1) This item applies to any records or documents that:
(a) are in the custody of a Tax Agents Board immediately before commencement; or
(b) relate to the activities of a Tax Agents Board but are in the custody of the Commissioner of Taxation before commencement.
(2) The records and documents must be transferred into the custody of the Board as soon as practicable after commencement.