Tax Laws Amendment (Small Business Measures No. 1) Act 2015 (66 of 2015)

Schedule 1   Amendments

Part 2   Consequential amendments

Division 1   Main amendments

Income Tax Assessment Act 1936

4   Paragraph 159GZZZZG(1)(d)

Omit "30% of the IB amounts", substitute "all of the IB amounts multiplied by the corporate tax rate".