Treasury Laws Amendment (Enterprise Tax Plan Base Rate Entities) Act 2018 (94 of 2018)

Schedule 2   Consequential amendments

Part 2   Contingent amendments

Income Tax Rates Act 1986

3   Subsection 3(1) (definition of base rate entity passive income)

Repeal the definition.

Copyright notice

© Australian Taxation Office for the Commonwealth of Australia

You are free to copy, adapt, modify, transmit and distribute material on this website as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).