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
28 At the end of subsection 328-10(1)
Add:
Note 3: Some of these concessions are also available to medium businesses (for example, see subsection 328-285(2)).
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