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Tax Laws Amendment (Small Business Measures No. 1) Act 2015 (66 of 2015)
- Front Matter
- 1 Short title
- 2 Commencement
- 3 Schedules
- Schedule 1 Amendments
- Part 1 Reducing the corporate tax rate for small business entities
- Income Tax Rates Act 1986
- 1 Subsection 23(2)
- 2 Subsections 23(6) and (7)
- 3 Sections 24 and 25
- Part 2 Consequential amendments
- Division 1 Main amendments
- Income Tax Assessment Act 1936
- 4 Paragraph 159GZZZZG(1)(d)
- 5 Paragraphs 159GZZZZG(2)(e), (3)(e) and (4)(e)
- Income Tax Assessment Act 1997
- 6 Subsection 36-17(5) (example)
- 7 Subsection 36-55(1) (example)
- 8 Subsection 36-55(2) (method statement, step 2)
- 9 Section 65-30
- 10 Subsection 65-35(3)
- 11 After subsection 65-35(3)
- 12 Subsection 115-280(3) (example)
- 13 Subsection 197-45(2) (formula)
- 14 Subsection 197-60(3) (paragraph (a) of the definition of applicable tax rate)
- 15 Subsection 197-60(4) (formula)
- 16 Subsection 197-65(3) (formula)
- 17 Subsection 200-25(1)
- 18 Section 202-55
- 19 Subsection 202-60(2) (formula)
- 20 Subsection 203-50(2) (formula)
- 21 Subsection 215-20(2) (formula)
- 22 Subsection 705-90(3) (formula)
- 23 Paragraph 707-310(3A)(c) (formula)
- 24 Section 976-1 (formula)
- 25 Section 976-10 (formula)
- 26 Section 976-15 (formula)
- 27 Subsection 995-1(1)
- 28 Subsection 995-1(1) (definition of corporate tax rate)
- 29 Subsection 995-1(1)
- Income Tax Rates Act 1986
- 30 Paragraph 28(a)
- Division 2 Amendment of the Tax and Superannuation Laws Amendment (2015 Measures No. 1) Act 2015
- Tax and Superannuation Laws Amendment (2015 Measures No. 1) Act 2015
- 31 Item 114 of Schedule 1
- Part 3 Application of amendments
- 32 Application of amendments
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