Treasury Laws Amendment (A Tax Plan for the COVID-19 Economic Recovery) Act 2020 (92 of 2020)

Schedule 3   Increasing small business entity turnover threshold for certain concessions

Part 1   Amendments

Excise Act 1901

12   Paragraphs 61C(3)(c) and (e) and (8)(a) and (c)

Omit "a small business entity" (wherever occurring), substitute "an eligible business entity".