Commonwealth Consolidated Acts Commonwealth Consolidated Acts(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.