Tax Laws Amendment (Small Business) Act 2007 (80 of 2007)

Schedule 3   STS taxpayers

Part 2   Consequential amendments

Income Tax Assessment Act 1936

98   Paragraph 73BA(4)(a)

Omit “STS taxpayers”, substitute “small business entities”.

Note: The heading to subsection 73BA(4) is altered by omitting “STS” and substituting “small business”.