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
22 Section 82KZMD (note)
Omit "small business entity unless the small business entity", substitute "small or medium business entity unless the entity".
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