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

23   Subsection 170(1) (table items 1, 2 and 3)

After "small business entity" (wherever occurring), insert "or medium business entity".