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
Excise Act 1901
9 Before subparagraph 61C(1)(b)(i)
Insert:
(ia) the person is a small business entity, or is a person covered by subsection (1AA), (an eligible business entity ); or
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