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

Schedule 2   Transitional provisions

Part 4   References to, and things done by, or in relation to, a Tax Agents' Board

16   References in instruments

(1) If:

(a) an instrument is in force immediately before commencement; and

(b) the instrument contains a reference to a Tax Agents’ Board;

then, the instrument has effect after commencement as if the reference to the Tax Agents’ Board were a reference to the Board.

(2) The Minister may, by writing, determine that subitem (1) does not apply in relation to a specified reference.

(3) A determination made under subitem (2) is not a legislative instrument.