Tax and Superannuation Laws Amendment (2016 Measures No. 1) Act 2016 (52 of 2016)
Schedule 3 Farm management deposits
Part 2 Technical amendments
Income Tax Assessment Act 1997
17 At the end of section 328-350
Add:
; or (c) whose assessable income includes an amount because you are a partner in a partnership, or a beneficiary in a trust, that is a small business entity.
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