Tax Law Improvement Act 1997 (121 of 1997)

Schedule 4   Deductions

Part 2   Consequential amendment of the Income Tax Assessment Act 1997

56   Subsection 995-1(1)

Insert:

recognised tax adviser means:

(a) a *registered tax agent; or

(b) a *legal practitioner; or

(c) an entity which is not a *registered tax agent but who is exempted under subsection 251L(2) of the Income Tax Assessment Act 1936 from the operation of section 251L (Unregistered tax agents not to charge fees) of that Act.