Tax Laws Amendment (Small Business Measures No. 3) Act 2015 (114 of 2015)

Schedule 1   Tax discount for unincorporated small businesses

Part 2   Other amendments

Income Tax Assessment Act 1997

3   At the end of section 328-5

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You may be entitled to a tax offset for any small business income included in your assessable income, if you are an individual (Subdivision 328-F).