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
Excise Act 1901
12 Paragraphs 61C(3)(c) and (e) and (8)(a) and (c)
Omit "a small business entity" (wherever occurring), substitute "an eligible business entity".
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