Contents

1............ Short title............................................................................................. 1

2............ Commencement................................................................................... 2

3............ Schedule(s)......................................................................................... 2

Schedule 1--Creating a regulatory framework for tax (financial) advice services           4

Part 1--Main amendments                                                                                         4

Tax Agent Services Act 2009                                                                                     4

Part 2--Consequential amendments                                                                    13

Income Tax Assessment Act 1997                                                                            13

Tax Agent Services Regulations 2009                                                                   13

Part 3--Transitional provisions                                                                              14

Schedule 2--Other amendments to the Tax Agent Services Act 2009 18

Schedule 3--Deductible gift recipients                                                                    25

Income Tax Assessment Act 1997                                                                            25

 

 

 

Tax Laws Amendment (2013 Measures No. 3) Act 2013

No. 120, 2013

 

An Act to amend the law relating to taxation and the Tax Agent Services Act 2009, and for related purposes

[Assented to 29 June 2013]

 

The Parliament of Australia enacts:

[Minister's second reading speech made in--

House of Representatives on 20 June 2013

Senate on 24 June 2013]