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

102   Paragraphs 20-5(1)(c) and (d)

Repeal the paragraphs, substitute:

(c) in the case of registration which is not a renewal - the individual maintains, or will be able to maintain, professional indemnity insurance that meets the Board's requirements; and

(d) in the case of a renewal of registration - the individual:

(i) maintains, at the time of applying for registration, professional indemnity insurance that meets the Board's requirements; and

(ii) has completed continuing professional education that meets the Board's requirements.