S 60-140 amended by No 115 of 2021, s 3 and Sch 1 item 136(t), by substituting " tax agent or BAS agent " for " tax agent, BAS agent or tax (financial) adviser " in para (a) and (b), effective 1 January 2022. For application and transitional provisions, see note under Subdiv 50-AA heading.

S 60-140 amended by No 64 of 2020, s 3 and Sch 3 item 301, by substituting " must, by notifiable instrument, publish notice of the following decisions " for " must cause a notice of the following decisions to be published in the Gazette " , effective 1 October 2020. For transitional provision, see note under s 30-25(1) .

S 60-140 amended by No 120 of 2013, s 3 and Sch 1 item 40, by substituting " , BAS agent or tax (financial) adviser " for " or BAS agent " (wherever occurring), effective 1 July 2014. For transitional provisions, see note under s 20-5(1) .