Treasury Laws Amendment (2023 Measures No. 1) Act 2023 (101 of 2023)

Schedule 3   Government response to the Review of the Tax Practitioners Board

Part 1   Obligations relating to the provision of tax agent services

Tax Agent Services Act 2009

5   At the end of section 50-25

Add:

(3) Subsection (1) does not apply if:

(a) the entity is a *disqualified entity; and

(b) the Board has given you approval under section 45-5 to employ, or use the services of, the disqualified entity to provide *tax agent services on your behalf.