Income Tax Rates Act 1986 to reduce the company tax rate from 30 per cent to 28.5 per cent for companies that are small business entities with an aggregated turnover of less than $2 million; and
Income Tax Assessment Act 1936,
Income Tax Assessment Act 1997,
Income Tax Rates Act 1986 and proposed
Tax and Superannuation Laws Amendment (2015 Measures No. 1) Act 2015 to make consequential amendments.