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

Fringe Benefits Tax Assessment Act 1986

13   Subparagraph 58GA(1)(d)(ii)

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