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
20 Subsection 40-20(3)
Repeal the subsection, substitute:
(3) The Board must also notify:
(a) in the case of an entity’s registration as a *registered tax agent, BAS agent or tax (financial) adviser - the Commissioner of the Board’s decision and the reasons for the decision; and
(b) in the case of an entity’s registration as a *registered tax (financial) adviser - the Australian Securities and Investments Commission of the Board’s decision and the reasons for the decision.
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