Tax Laws Amendment (Small Business) Act 2007 (80 of 2007)
Schedule 6 PAYG instalments
Taxation Administration Act 1953
9 Application
(1) The amendments made by items 2 and 3 of this Schedule apply in relation to the 2007-08 income year and later income years.
(2) The amendments made by items 1, 4, 5, 6, 7 and 8 of this Schedule apply in relation to the 2009-10 income year and later income years.