Treasury Laws Amendment (Business Registries Stabilisation and Uplift) Act 2026 (57 of 2026)

Schedule 3   Stabilising business registers

Part 1   Amendments dealing with the Treasury Laws Amendment (Registries Modernisation and Other Measures) Act 2020

Division 4   Amendments with retrospective operation

Corporations Act 2001

61   In the appropriate position in Chapter 10

Insert:

1748 Application of amendments - powers and functions of acting Commissioner of Taxation

Subsection 1270(3) applies in relation to powers and functions given to the Commissioner of Taxation on or after 4 April 2021.

1749 Application of amendments - review of decisions made by Registrar

(1) Paragraph 1317B(1)(bb) applies in relation to a decision made on or after 4 April 2021.

(2) If:

(a) the Registrar made a decision on or after 4 April 2021 and before the commencement of this section; and

(b) apart from this section, the period within which an application to the Administrative Review Tribunal for review of the decision ended on or before the commencement of this section;

then for the purposes of determining when the application must be made, the decision is treated as if it had been made on the commencement of this section.