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Section 3A - Export Finance and Insurance Corporation Act 1991 - Meaning of large business — Zoe

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Export Finance and Insurance Corporation Act 1991

3AMeaning of large business

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#### 3A Meaning of large business (1) A business is a large business at a particular time in a financial year (the current financial year) if: (a) its revenue for the previous financial year is $150,000,000 or more; or (b) if there was no time in the previous financial year when the business was carried on—its revenue for the current financial year is as at that time $150,000,000 or more. (2) Revenue is to be calculated for the purposes of this section in accordance with accounting standards in force at the relevant time.

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