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".