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

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

Part 1   Main amendments

Tax Agent Services Act 2009

19   Subsections 40-5(1), 40-10(1) and 40-15(1)

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