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
28 Subparagraph 50-25(1)(c)(i)
Omit or BAS agent (wherever occurring), substitute , BAS agent or tax (financial) adviser.