Treasury Laws Amendment (Miscellaneous and Technical Amendments No. 1) Instrument 2025 
Reference: LI 2025/32
Document type: Legislative Instrument
Enabling act: Tax Agent Services Act 2009
Date of issue: 21 February 2025
Signatory: Dr Andrew Leigh Assistant Minister for Competition, Charities and Treasury Parliamentary Secretary to the Treasurer
Registration number: F2024L01276
Registration date: 8 October 2024

This instrument's amendments are incorporated in F2025C00168 Tax Agent Services (Code of Professional Conduct) Determination 2024 . | I, Andrew Leigh, Assistant Minister for Competition, Charities and Treasury, make the following instrument.

1 Name: This instrument is the Treasury Laws Amendment (Miscellaneous and Technical Amendments No. 1) Instrument 2025 . | 2 Commencement: (1) Each provision of instrument specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms. Commencement information Column 1 Column 2 Column 3 Provisions Commencement Date/Details 1. The whole of this instrument The day after this instrument is registered. Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument. Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument. (2) Any information in column 3 of the table is not part of this instrument. Information may be inserted in this column, or information in it may be edited, in any published version of this instrument. | 3 Authority: This instrument is made under the following: (a) the Competition and Consumer Act 2010; (b) the Local Government (Financial Assistance) Act 1995; (c) the Payment Times Reporting Act 2020; (d) the Tax Agent Services Act 2009. (a) the Competition and Consumer Act 2010; (b) the Local Government (Financial Assistance) Act 1995; (c) the Payment Times Reporting Act 2020; (d) the Tax Agent Services Act 2009. | 4 Schedules: Each instrument that is specified in a Schedule to this instrument is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this instrument has effect according to its terms. Local Government (Financial Assistance) (Final Factor for 2022-23 and Estimated Factor for 2023-24) Determination 2023 | 1 Subsection 8(3): Omit "subsection (3)" (wherever occurring), substitute "subsection (2)". | 2 Subsection 8(3) (formula): Repeal the formula, substitute: ([2023-24 amount − 2022-23 amount] ÷ 2022-23 final entitlement) × (1 ÷ sub(2)factor) ([2023-24 amount − 2022-23 amount] ÷ 2022-23 final entitlement) × (1 ÷ sub(2)factor) | 3 Subsection 8(3) (definition of sub (3) factor ): Repeal the definition, substitute: sub (2) factor means the result of subsection (2). Payment Times Reporting Rules 2024 | 4 Paragraph 13(1)(a): Omit "number", substitute "value". | 5 After section 100: Insert: 101 Application—content of payment times reports from 1 January 2025 The amendment of this instrument made by item 4 of the Treasury Laws Amendment (Miscellaneous and Technical Amendments No. 1) Instrument 2025 applies in relation to a payment times report given to the Regulator on or after 1 January 2025 for a reporting period starting on or after 1 July 2024. Tax Agent Services (Code of Professional Conduct) Determination 2024 | 6 Subsection 151(1): Omit "paragraph 45(1)(c)", substitute "paragraph 45(1)(d)". Competition and Consumer (Tobacco) Information Standard 2011 | 1 The whole of the instrument: Repeal the instrument. Trade Practices Act 1974 - Consumer Protection Notice No. 10 of 1991 - Permanent Ban on Goods | 2 The whole of the instrument: Repeal the instrument.