95Determinations of financial years for approved providers

95 Determinations of financial years for approved providers

(1) This section applies if, immediately before the transition time: (a) an entity was an approved provider; and (b) either or both of the following apply to entity: (i) a determination of the entity’s financial year was in force under paragraph 32(3)(a) of the Accountability Principles; (ii) a determination of the entity’s financial year was in force under paragraph 59(2)(a) of the Fees and Payments Principles. (2) If only one of the subparagraphs in paragraph (1)(b) applies to the entity, the determination referred to in that subparagraph is taken, after the transition time, to be a determination of the entity’s reporting period under paragraph 166‑355(3)(a) of the new rules. (3) If both of the subparagraphs in paragraph (1)(b) apply to the entity, the determination referred to in subparagraph (1)(b)(i) is taken, after the transition time, to be a determination of the entity’s reporting period under paragraph 166‑355(3)(a) of the new rules.