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
29 Subsection 995-1(1)
Insert:
standard corporate tax rate means the rate of tax in respect of the taxable income of a company covered by paragraph 23(2)(b) of the Income Tax Rates Act 1986.
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