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

Schedule 2   Transitional provisions

Part 6   Legal proceedings

19   Substitution of Board as a party to pending proceedings

If any proceedings to which a Tax Agents’ Board was a party were pending in any court or tribunal immediately before commencement, the Board is substituted for the Tax Agents’ Board, after commencement, as a party to the proceedings.