Treasury Laws Amendment (2023 Measures No. 1) Act 2023 (101 of 2023)
Schedule 3 Government response to the Review of the Tax Practitioners Board
Part 1 Obligations relating to the provision of tax agent services
Tax Agent Services Act 2009
5 At the end of section 50-25
Add:
(3) Subsection (1) does not apply if:
(a) the entity is a *disqualified entity; and
(b) the Board has given you approval under section 45-5 to employ, or use the services of, the disqualified entity to provide *tax agent services on your behalf.
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