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

8   Subsection 115-280(3) (example)

Omit "A listed investment company (which is not a small business entity)", substitute "A listed investment company (which is not a base rate entity)".