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Tax Agent Services Regulations 2022
38Entry periods that start before the commencement time
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#### 38 Entry periods that start before the commencement time
If, apart from this section, a provision of this instrument inserted by the amending regulations would require information to be entered on the register for a period (the entry period) that includes a time that occurs before the commencement time, then the provision is taken to require the information to be entered on the register only for so much of the entry period as occurs after the commencement time.