S 251JG repealed by No 114 of 2009, s 3 and Sch 1 item 7, effective 1 March 2010. S 251JG formerly read:
SECTION 251JG REGISTRATION OF TAX AGENTS TO BE IN FORCE FOR 3 YEARS
251JG(1)
The registration of a tax agent granted by a Board comes into force, or shall be deemed to have come into force, as the case requires:
(a)
if the registration was granted under section
251JA
-
on the day on which it was granted;
(b)
if the registration was granted under section
251JC
by way of the re-registration of an existing registration
-
immediately after the existing registration ceases or ceased to be in force; or
(c)
if the registration was granted under section
251JF
in consequence of a change in the constitution of a partnership:
(i)
if the tax agent is a natural person
-
immediately after that change; or
(ii)
if the tax agent is a partnership (in this subparagraph called the
"
new partnership
"
)
-
immediately after whichever of the following times is the later:
(A)
the time of that change;
(B)
the time of the formation of the new partnership.
251JG(2)
The registration of a tax agent granted by a Board under section
251JA
or
251JC
shall, unless terminated, cancelled or surrendered under this Act, continue in force for a period of 3 years.
251JG(3)
The registration of a tax agent granted by a Board under section
251JF
in consequence of a change in the constitution of a partnership shall, unless terminated, cancelled or surrendered under this Act, continue in force until the end of the period (including a period that is applicable because of one or more applications of this subsection) during which the registration of the partnership would have been in force if it had not been terminated because of section
251JD
.
S 251JG inserted by No 78 of 1988.
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