Treasury Laws Amendment (Enterprise Tax Plan) Act 2017 (41 of 2017)
Schedule 5 Other consequential amendments
Part 2 Amendments commencing 1 July 2017
Income Tax Assessment Act 1997
3 Subsection 36-17(5) (example)
Omit "For the 2015-16 income year, Company A (which is not a small business entity)", substitute "For the 2017-18 income year, Company A (which is not a base rate entity)".
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