Treasury Laws Amendment (A Tax Plan for the COVID-19 Economic Recovery) Act 2020 (92 of 2020)
Schedule 3 Increasing small business entity turnover threshold for certain concessions
Part 1 Amendments
A New Tax System (Goods and Services Tax) Act 1999
1 After paragraph 123-7(1)(a)
Insert:
(aa) the entity is an entity covered by subsection (1A) for the income year in which the time occurs; or
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