Transitional—deemed registration of certain relevant providers
(1) This section applies in relation to a person if: (a) the person is a relevant provider; and (b) immediately before 1 January 2022, either: (i) the person was a registered tax (financial) adviser; or (ii) an application under section 20‑20 of the old Tax Agent Services Act for the registration of the person as a registered tax (financial) adviser had not been finally determined; or (iii) an application under section 20‑50 of the old Tax Agent Services Act for the renewal of the person’s registration as a registered tax (financial) adviser had not been finally determined; and (c) on or after 1 January 2022, either: (i) the person’s registration as a registered tax (financial) adviser continues in force because of item 139 of Schedule 1 to the amending Act; or (ii) the person’s registration, or renewed registration, as a registered tax (financial) adviser comes into force because of item 140 of Schedule 1 to the amending Act. (2) On and after the application day for the person, this Act applies in relation to the person as if: (a) the person were registered under subsection 921ZC(1), as inserted by Schedule 1 to the amending Act, because of an application in accordance with: (i) if the relevant provider is a financial services licensee—section 921ZA, as inserted by Schedule 1 to the amending Act; or (ii) if the relevant provider is not a financial services licensee—section 921ZB, as inserted by Schedule 1 to the amending Act; and (b) the person’s registration under subsection 921ZC(1), as inserted by Schedule 1 to the amending Act, came into force on the application day for the person. (3) For the purposes of this section, the application day for a person is: (a) if the person’s registration continues in force because of item 139 of Schedule 1 to the amending Act—1 January 2022; or (b) if the person’s registration, or renewed registration, is in force because of item 140 of Schedule 1 to the amending Act—the day the registration, or renewed registration, comes into force under that item.
Sourced from the Federal Register of Legislation at 17 May 2026. For the latest information on Australian Government law please go to https://www.legislation.gov.au. Verify the current text against the official source before relying on it.
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