If:
(a) a form was approved under section 388- 50 in Schedule 1 to the Act for the purposes of a provision of the Taxation Administration Regulations 1976 as in force immediately before those regulations were repealed; and
(b) the form could be approved for that purpose under this instrument;
the form has effect for the purposes of this instrument as if it had been approved for the purposes of the corresponding provision of this instrument.