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
Fringe Benefits Tax Assessment Act 1986
15 Paragraph 58X(4)(b)
After "small business entity", insert ", or is an employer covered by subsection (5),".
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