Treasury Laws Amendment (2020 Measures No. 6) Act 2020 (141 of 2020)
Schedule 4 Minor and technical amendments
Part 2 Amendments commencing first day of first quarter after Royal Assent
Tax Agent Services Act 2009
104 Paragraph 20-5(3)(e)
Repeal the paragraph, substitute:
(e) in the case of registration which is not a renewal - the company maintains, or will be able to maintain, professional indemnity insurance that meets the Board's requirements; and
(f) in the case of a renewal of registration - the company maintains, at the time of applying for registration, professional indemnity insurance that meets the Board's requirements.