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

7   Paragraphs 69(8)(c) and (e) and (13)(a) and (c)

Omit "a small business entity" (wherever occurring), substitute "an eligible business entity".