Section 1684VC — Corporations Act 2001 (Cth)

(1) For the purposes of applying subsection 921C(1) to the licensing of a registered tax agent during the period:

(a) starting on 1 January 2022; and

(b) ending immediately before the commencement of Part 3 of Schedule 2 to the second amending Act;

treat the registered tax agent as having met each requirement referred to in subparagraph 921C(1)(b)(ii) or (c)(ii).

(2) For the purposes of applying subsection 921C(2), (3) or (4) to the authorisation of a registered tax agent during the period:

(a) starting on 1 January 2022; and

(b) ending immediately before the commencement of Part 3 of Schedule 2 to the second amending Act;

treat the registered tax agent as having met each requirement referred to in subparagraph (c)(ii) of that subsection.

Related sections

• s 1684V — Transitional—transfer of documents
• s 1684VA — Application of amendment—approval of domestic qualifications
• s 1684VB — Transitional—determination approving degrees and qualifications
• s 1685 — Financial reporting and auditing requirements for registrable superannuation entities
• s 1686 — Definitions
• s 1686A — Qualified privilege for restructuring practitioners

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