Tax Laws Amendment (Small Business Measures No. 1) Act 2015 (66 of 2015)

Schedule 1   Amendments

Part 2   Consequential amendments

Division 1   Main amendments

Income Tax Assessment Act 1997

6   Subsection 36-17(5) (example)

Omit "2002-2003 income year, Company A", substitute "2015-16 income year, Company A (which is not a small business entity)".