Tax Laws Amendment (Small Business Measures No. 1) Act 2015 (66 of 2015)

Schedule 1   Amendments

Part 2   Consequential amendments

Division 1   Main amendments

Income Tax Assessment Act 1936

5   Paragraphs 159GZZZZG(2)(e), (3)(e) and (4)(e)

Omit "30% of the IB attributable amount", substitute "the IB attributable amount multiplied by the corporate tax rate".