Financial Sector Reform (Hayne Royal Commission Response - Better Advice) Act 2021 (115 of 2021)

Schedule 1   Initial amendments

Part 2   Other amendments

Division 1   Amendments

Tax Agent Services Act 2009

136   Amendments of listed provisions - tax agent or BAS agent

Omit "tax agent, BAS agent or tax (financial) adviser" (wherever occurring) and substitute "tax agent or BAS agent" in the following provisions:

(a) section 20-1;

(b) subsections 20-5(1), (2) and (3);

(c) subsection 20-20(1);

(d) paragraph 20-25(7)(a);

(e) subsection 20-40(1);

(f) section 20-45;

(g) section 30-1;

(h) section 30-5;

(i) subsection 30-10(5);

(j) paragraph 30-20(1)(b);

(k) subsection 30-25(4);

(l) subsections 30-35(1), (2) and (3);

(m) subsection 40-5(1);

(n) subsection 40-10(1);

(o) subsection 40-15(1);

(p) paragraph 50-15(a);

(q) subparagraph 50-25(1)(c)(i);

(r) paragraph 60-135(1)(b);

(s) subsection 60-135(3);

(t) section 60-140.