Tax Agent Services (Transitional Provisions and Consequential Amendments) Act 2009 (114 of 2009)
Schedule 1 Amendments
Part 1 Consequential amendments
Income Tax Assessment Act 1997
10 Subsection 995-1(1) (definition of registered tax agent )
Repeal the definition, substitute:
registered tax agent has the meaning given by subsection 90-1(1) of the Tax Agent Services Act 2009.