Treasury Laws Amendment (2022 Measures No. 2) Act 2022 (84 of 2022)

Schedule 4 Increased Tribunal powers for small business tax decisions

Insert:

small business taxation assessment decision means a taxation decision that is:

(a) an assessment of tax-related liabilities (as defined in section 255-1 in Schedule 1) relating in whole or in part to carrying on a business; and

(b) made in relation to a small business entity (within the meaning of the Income Tax Assessment Act 1997).