Treasury Laws Amendment (Enterprise Tax Plan) Act 2017 (41 of 2017)
Schedule 5 Other consequential amendments
Part 2 Amendments commencing 1 July 2017
Income Tax Assessment Act 1997
7 Paragraph 65-35(3A)(a)
Omit "*small business entity", substitute "base rate entity (within the meaning of the Income Tax Rates Act 1986)".
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