Tax Laws Amendment (2013 Measures No. 3) Act 2013 (120 of 2013)
Schedule 1 Creating a regulatory framework for tax (financial) advice services
Part 2 Consequential amendments
Income Tax Assessment Act 1997
44 Subsection 995-1(1) (paragraph (a) of the definition of recognised tax adviser )
Omit “or BAS agent”, substitute “, BAS agent or tax (financial) adviser”.
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