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

Income Tax Assessment Act 1936

18   Subparagraph 82KZM(1)(aa)(i)

After "small business entity", insert ", or is covered by subsection (1A),".