INCOME TAX ASSESSMENT ACT 1997 - SECT 152.65 Small business participation percentage

INCOME TAX ASSESSMENT ACT 1997 - SECT 152.65

    An entity's small business participation percentage in another entity at a time is the percentage that is the sum of:

  (a)   the entity's * direct small business participation percentage in the other entity at that time; and

  (b)   the entity's * indirect small business participation percentage in the other entity at that time.