Income Tax Assessment Act 1997
SDiv328-C
Amended by:
Tax Laws Amendment (Small Business) Act 2007 (assent 21/06/2007)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch1-Cl1
| Commenced | Action | Note |
| 21/06/2007 | Insert | Title 'Subdivision 328-C - What is a small business entity' |
New Business Tax System (Simplified Tax System) Act 2001 (assent 30/06/2001)
Explanatory Memorandum - REPS
Revised Explanatory Memorandum - SEN
Supplementary Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch1
| Commenced | Action | Note |
| 30/06/2001 | Insert | Title 'Subdivision 328-C - Accounting method for STS taxpayers' |