Treasury Laws Amendment (Modernising Business Communications and Other Measures) Act 2023 (69 of 2023)
Schedule 4 Miscellaneous and technical amendments
Part 1 Amendments commencing day after Royal Assent
Division 17 Recognised tax advisers
Income Tax Assessment Act 1997
74 Section 995-1 (definition of recognised tax adviser)
Repeal the definition, substitute:
recognised tax adviser means:
(a) a *registered tax agent; or
(b) a registered BAS agent (within the meaning of the Tax Agent Services Act 2009); or
(c) a qualified tax relevant provider (within the meaning of Part 7.6 of the Corporations Act 2001); or
(d) a legal practitioner.
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