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 1936
5 Paragraphs 159GZZZZG(2)(e), (3)(e) and (4)(e)
Omit "30% of the IB attributable amount", substitute "the IB attributable amount multiplied by the corporate tax rate".
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