Tax Laws Amendment (2013 Measures No. 3) Act 2013 (120 of 2013)

Schedule 1   Creating a regulatory framework for tax (financial) advice services

Part 3   Transitional provisions

48   Definitions

In this Part:

authorised representative has the same meaning as in Chapter 7 of the Corporations Act 2001.

entity has the same meaning as in the Income Tax Assessment Act 1997.

evidential burden has the same meaning as in the new law.

financial services licensee has the same meaning as in Chapter 7 of the Corporations Act 2001.

new law means the Tax Agent Services Act 2009.

notification period means the period:

(a) beginning on 1 July 2014; and

(b) ending on 31 December 2015.

representative has the meaning given by paragraph (a) of the definition of that expression in section 910A of the Corporations Act 2001.

taxation law has the same meaning as in the Income Tax Assessment Act 1997.

transitional period means the period:

(a) beginning on 1 January 2016; and

(b) ending on 30 June 2017.