Tax Laws Amendment (2006 Measures No. 2) Act 2006 (58 of 2006)
Schedule 7 Technical corrections and improvements
Part 1 Amendments commencing on Royal Assent
Income Tax Assessment Act 1997
85 Section 152-400
Omit "The concession in section 152-205 (small business 50% reduction) applies", substitute "You may choose not to apply the concession in section 152-205 (small business 50% reduction)".
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