Tax Agent Services (Transitional Provisions and Consequential Amendments) Act 2009 (114 of 2009)

Schedule 1   Amendments

Part 1   Consequential amendments

Taxation Administration Act 1953

25   Section 298-80

Repeal the section, substitute:

298-80 Application of Subdivision

This Subdivision applies for the purposes of the following provisions (the civil penalty provisions ):

(a) Division 290 of this Schedule (civil penalties for the promotion and implementation of schemes);

(b) Part 5 of the Tax Agent Services Act 2009 (civil penalties for providing tax agent services while unregistered and for certain conduct when providing tax agent services).