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

Schedule 5   Other consequential amendments

Part 2   Amendments commencing 1 July 2017

Income Tax Assessment Act 1997

4   Subsection 36-55(1) (example)

Omit "For the 2015-16 income year, Company E (which is not a small business entity)", substitute "For the 2017-18 income year, Company E (which is not a base rate entity)".