Tax Laws Amendment (2011 Measures No. 2) Act 2011 (41 of 2011)
Schedule 5
Part 19 Nomination of controllers of discretionary trust
Income Tax Assessment Act 1997
91 Paragraph 152-10(1)(c) (note)
Repeal the note, substitute:
Note: For determining whether an entity is a small business entity, see Subdivision 328-C (as affected by sections 152-48 and 152-78).
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