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

45   Subsection 995-1(1)

Insert:

registered tax agent, BAS agent or tax (financial) adviser has the same meaning as in the Tax Agent Services Act 2009.