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
18 Subsections 30-25(4) and 30-35(1), (2) and (3)
Omit or BAS agent, substitute , BAS agent or tax (financial) adviser.
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