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

Schedule 2   Transitional provisions

Part 7   Reporting and disclosure obligations

23   Obligation to keep register

The requirements of section 60-135 of the new law apply in relation to an entity if:

(a) the entity was a registered tax agent or a registered nominee within the meaning of the old law; and

(b) in the period of 12 months before commencement, the registration of the entity was cancelled under section 251K or 251KE of the old law other than because the entity permanently ceased to carry on business as a registered tax agent.