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

Customs Act 1901

4   Before subparagraph 69(1)(d)(i)


(ia) the person is a small business entity, or is a person covered by subsection (1AA), (an eligible business entity ); or