Treasury Laws Amendment (2023 Law Improvement Package No. 1) Act 2023 (76 of 2023)
Schedule 2 ALRC Financial Services Interim Report: single glossary of defined terms
Part 3 Consequential amendments of other Acts
Income Tax Assessment Act 1997
653 Subparagraphs 275-35(1)(a)(i) and (ii)
Repeal the subparagraphs, substitute:
(i) a financial services licensee (within the meaning of the Corporations Act 2001) holding an Australian financial services licence whose licence covers it providing financial services (within the meaning of that Act) to wholesale clients (within the meaning of that Act); or
(ii) an authorised representative (within the meaning of that Act) of such a financial services licensee; or
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