Tax Laws Amendment (2013 Measures No. 3) Act 2013 (120 of 2013)
Schedule 1 Creating a regulatory framework for tax (financial) advice services
Part 1 Main amendments
Tax Agent Services Act 2009
1 Paragraphs 2-5(a), (b) and (c)
Omit and BAS agents, substitute , BAS agents and tax (financial) advisers.