28Basic information—historical

#### 28 Basic information—historical (1) Subsection 25B(2) of this instrument applies in relation to an entity that is a registered tax agent or BAS agent only if the most recent application by the entity for registration (including renewal of registration) as a registered tax agent or BAS agent was made on or after the commencement time. (2) To avoid doubt, a period of 5 years referred to in subsection 25B(4) of this instrument may be a period that starts before, on or after the commencement time.