Financial Sector Reform Amendment (Hayne Royal Commission Response - Better Advice) Regulations 2021 (F2021L01854)
Schedule 1 Amendments
Tax Agent Services Regulations 2009
8 Regulation 3 (definition of recognised tax agent association)
Repeal the definition, substitute:
recognised tax agent association means:
(a) an organisation recognised by the Board under regulation 5B; or
(b) an organisation that, immediately before 1 January 2022, was a recognised tax (financial) adviser association within the meaning of this instrument as in force at that time.
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