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

7   Paragraph 65-35(3A)(a)

Omit "*small business entity", substitute "base rate entity (within the meaning of the Income Tax Rates Act 1986)".