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
45 Subsection 995-1(1)
Insert:
registered tax agent, BAS agent or tax (financial) adviser has the same meaning as in the Tax Agent Services Act 2009.
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