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 1997
25 Paragraph 40-880(2A)(c)
After "you are a *small business entity", insert ", or an entity covered by subsection (2B),".
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