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
Income Tax Assessment Act 1936
18 Subparagraph 82KZM(1)(aa)(i)
After "small business entity", insert ", or is covered by subsection (1A),".
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