Financial Sector Reform (Hayne Royal Commission Response - Better Advice) Act 2021 (115 of 2021)

Schedule 1   Initial amendments

Part 2   Other amendments

Division 1   Amendments

Tax Agent Services Act 2009
114   Subsection 40-20(3)

Repeal the subsection, substitute:

(3) The Board must also notify the Commissioner of the Board's decision and the reasons for the decision.