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

Schedule 1   Small business entities

Income Tax Assessment Act 1997

5   Subsection 995-1(1) (definition of connected with )

Repeal the definition, substitute:

connected with : an entity is connected with you in the circumstances described in section 328-125.

Note: This meaning is affected by section 152-42.