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

Taxation Administration Act 1953

39   Subsections 45-130(2A) and (3A) in Schedule 1

Omit "a *small business entity (other than because of subsection 328-110(4) of the Income Tax Assessment Act 1997)", substitute "an eligible business entity".