Tax Laws Amendment (Small Business) Act 2007 (80 of 2007)
Schedule 3 STS taxpayers
Part 3 Application and transitional
Income Tax (Transitional Provisions) Act 1997
168 Subsection 328-115(3)
After 1997, insert (as in force immediately before its repeal by Schedule 2 to the Tax Laws Amendment (2004 Measures No. 7) Act 2005).