Treasury Laws Amendment (Enterprise Tax Plan) Act 2017 (41 of 2017)

Schedule 1   Reducing the corporate tax rate

Part 11   Amendments commencing 1 July 2026

Income Tax Rates Act 1986

48   Subparagraph 23(6)(b)(i)

Omit "$788", substitute "$762".

Copyright notice

© Australian Taxation Office for the Commonwealth of Australia

You are free to copy, adapt, modify, transmit and distribute material on this website as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).