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
14 Subsection 197-60(3) (paragraph (a) of the definition of applicable tax rate)
Omit "*corporate tax rate", substitute "*standard corporate tax rate".
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