Tax Laws Amendment (2013 Measures No. 3) Act 2013 (120 of 2013)

Schedule 1   Creating a regulatory framework for tax (financial) advice services

Part 2   Consequential amendments

Income Tax Assessment Act 1997

44   Subsection 995-1(1) (paragraph (a) of the definition of recognised tax adviser )

Omit “or BAS agent”, substitute “, BAS agent or tax (financial) adviser”.