Tax Agent Services Act 2009

S 30-25(1) amended by No 64 of 2020, s 3 and Sch 3 item 297, by substituting " by notifiable instrument " for " in the Gazette " in the note, effective 1 October 2020. No 64 of 2020, s 3 and Sch 3 item 325 contains the following transitional provision:

325 Transitional - general provision to preserve existing instruments  
(1)
Subitem (2) applies to an instrument (however described) made under, or for the purposes of, a provision amended by an item of this Part if:

(a) the instrument was in force immediately before the commencement of this Part; and

(b) the provision, as amended, provides for the same instrument, or a similar instrument, to be made as a notifiable instrument or a legislative instrument; and

(c) item 326 does not apply to the instrument.

(2)
The instrument continues in force (and may be dealt with) as if it had been made under, or for the purposes of, the provision as amended.

S 30-25(4) amended by No 101 of 2023, s 3 and Sch 3 item 16, by substituting para (aa) to (ad) for para (a), applicable in relation to any appointment of a Board member made after 1 October 2024. Para (a) formerly read:

(a) Part 2 (Registration), Subdivision 30-C (Notifying a change of circumstances) and Part 4 (Termination of registration); and

S 30-25(4) amended by No 115 of 2021, s 3 and Sch 1 item 136(k), by substituting " tax agent or BAS agent " for " tax agent, BAS agent or tax (financial) adviser " , effective 1 January 2022. For application and transitional provisions, see note under Subdiv 50-AA heading.

S 30-25(4) amended by No 120 of 2013, s 3 and Sch 1 item 18, by substituting " , BAS agent or tax (financial) adviser " for " or BAS agent " , effective 1 July 2014. For transitional provisions, see note under s 20-5(1) .