Tax Laws Amendment (Small Business Measures No. 3) Act 2015 (114 of 2015)
Schedule 1 Tax discount for unincorporated small businesses
Part 2 Other amendments
Income Tax Assessment Act 1997
4 Subsection 328-10(1) (after table item 6)
Insert:
|
6A |
Small business income tax offset |
Subdivision 328-F of this Act |