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
17   Subsection 200-25(1)

Omit "by the entity", substitute ", at the standard corporate tax rate,".


Copyright notice

© Australian Taxation Office for the Commonwealth of Australia

You are free to copy, adapt, modify, transmit and distribute material on this website as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).