Treasury Laws Amendment (2023 Measures No. 3) Act 2023 (75 of 2023)
Schedule 2 Recognising experience in the financial advice industry
Part 3 Addressing known issues for qualified tax relevant providers
Corporations Act 2001
22 After subparagraph 921C(4)(c)(i)
Insert:
(ia) the employee or director is not a registered tax agent; and