Treasury Laws Amendment (Enterprise Tax Plan) Act 2017 (41 of 2017)

Schedule 1   Reducing the corporate tax rate

Part 2   Amendments commencing 1 July 2017

Income Tax Rates Act 1986

15   Paragraph 28A(a)

Omit "the rate specified in paragraph 23(2)(b) (about companies other than small business entities)", substitute "the rate specified in paragraph 23(2)(b) of this Act".