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Tax Laws Amendment (Small Business Measures No. 3) Act 2015 (114 of 2015)
- Front Matter
- 1 Short title
- 2 Commencement
- 3 Schedules
- Schedule 1 Tax discount for unincorporated small businesses
- Part 1 Main amendments
- Income Tax Assessment Act 1997
- 1 At the end of Division 328
- Part 2 Other amendments
- Income Tax Assessment Act 1997
- 2 Section 13-1 (after table item headed "sickness benefits")
- 3 At the end of section 328-5
- 4 Subsection 328-10(1) (after table item 6)
- 5 Subsection 995-1(1)
- Part 3 Application of amendments
- 6 Application of amendments
- Schedule 2 Immediate deductibility for small business start-up expenses
- Income Tax Assessment Act 1997
- 1 Section 40-825
- 2 Subsection 40-880(1)
- 3 After subsection 40-880(2)
- 4 Subsection 328-10(1) (before table item 1)
- 5 Application of amendments
- Schedule 3 FBT and portable electronic devices
- Fringe Benefits Tax Assessment Act 1986
- 1 Subsection 58GA(3) (definition of small business entity)
- 2 Subsection 58X(4)
- 3 Subsection 136(1)
- 4 Application of amendments
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