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),".