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
21 Subsection 328-360(1) (definition of your total net small business income for the income year)
Omit "For the purposes of paragraph (b), disregard small business entities that are *corporate tax entities.".
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