Tax Agent Services (Transitional Provisions and Consequential Amendments) Act 2009 (114 of 2009)

Schedule 1   Amendments

Part 1   Consequential amendments

Fringe Benefits Tax Assessment Act 1986

4   Subsection 136(1) (definition of registered tax agent )

Repeal the definition, substitute:

registered tax agent has the meaning given by subsection 90-1(1) of the Tax Agent Services Act 2009.