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Corporations (Relevant Providers—Education and Training Standards) Determination 2021
3‑174 Transitional—tax law courses compl3‑174 Transitional—tax law courses completed before 1 January 2022
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3‑174 Transitional—tax law courses completed before 1 January 2022
For the purposes of sections 3-60 and 3-70 of this instrument, a person is taken to have completed a course in Australian taxation law if: (a) the person successfully completed the course before 1 January 2022; and (b) the course was a course approved by the Tax Practitioners Board under paragraphs 301(b), 302(b) and 303(a) of Schedule 2 to Tax Agent Services Regulations 2009 (as in force on 31 December 2021).