Treasury Laws Amendment (2023 Measures No. 3) Act 2023 (75 of 2023)

Schedule 2   Recognising experience in the financial advice industry

Part 5   Contingent amendments for Schedule 2 to the Treasury Laws Amendment (2023 Law Improvement Package No. 1) Act 2023

Division 2   Contingent amendment if the Law Improvement measure commences second

Corporations Act 2001

26   Section 910A (paragraph (b) of the definition of qualified tax relevant provider)

Repeal the paragraph, substitute:

(b) one or more of the following applies:

(i) the person is a registered tax agent;

(ii) if a determination is in force under subsection 921BB(1) - the person meets each requirement set out in the determination that is of a kind mentioned in any of paragraphs (a) to (d) of that subsection.

Note: This item repeats the amendment to the definition of qualified tax relevant provider made by Division 1 of this Part. This is to ensure the amendment is not undone by Schedule 2 to the Treasury Laws Amendment (2023 Law Improvement Package No. 1) Act 2023, if that Schedule were to commence at or after the commencement of Parts 1 to 4 of this Schedule.