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
Taxation Administration Act 1953
39 Subsections 45-130(2A) and (3A) in Schedule 1
Omit "a *small business entity (other than because of subsection 328-110(4) of the Income Tax Assessment Act 1997)", substitute "an eligible business entity".
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