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
7 Subsection 90-1(1)
Insert:
disqualified entity has the meaning given by subsection 45-5(2).