Treasury Laws Amendment (Modernising Business Communications and Other Measures) Act 2023 (69 of 2023)

Schedule 4   Miscellaneous and technical amendments

Part 1   Amendments commencing day after Royal Assent

Division 17   Recognised tax advisers

Income Tax Assessment Act 1997

74   Section 995-1 (definition of recognised tax adviser)

Repeal the definition, substitute:

recognised tax adviser means:

(a) a *registered tax agent; or

(b) a registered BAS agent (within the meaning of the Tax Agent Services Act 2009); or

(c) a qualified tax relevant provider (within the meaning of Part 7.6 of the Corporations Act 2001); or

(d) a legal practitioner.