Treasury Laws Amendment (Enterprise Tax Plan) Act 2017 (41 of 2017)

Schedule 2 Amount of tax discount for unincorporated small businesses

(1) Subject to the following subitems, the amendments made by Part 1 of this Schedule apply to the 2016-17 income year and later income years.

(2) Subject to the following subitems, the amendments made by Part 2 of this Schedule apply to the 2024-25 income year and later income years.

(3) Subject to the following subitem, the amendments made by Part 3 of this Schedule apply to the 2025-26 income year and later income years.

(4) The amendments made by Part 4 of this Schedule apply to the 2026-27 income year and later income years.