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
6 At the end of paragraph 20-5(2)(c)
Add:
; or (iii) in the case of registration as a *registered tax (financial) adviser - taking into account the requirements of paragraphs 912A(1)(d) to (f) of the Corporations Act 2001, a sufficient number of individuals, being registered tax agents or registered tax (financial) advisers, to provide *tax (financial) advice services to a competent standard, and to carry out supervisory arrangements.
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