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
6 Subsection 36-17(5) (example)
Omit "2002-2003 income year, Company A", substitute "2015-16 income year, Company A (which is not a small business entity)".
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