Income Tax (Transitional Provisions) Act 1997

CHAPTER 3 - SPECIALIST LIABILITY RULES  

PART 3-45 - RULES FOR PARTICULAR INDUSTRIES AND OCCUPATIONS  

Division 328 - Small business entities  

View history reference

 View history note

 Hide history note

History

Div 328 (heading) substituted by No 80 of 2007 , s 3 and Sch 3 item 164, applicable in relation to the 2007-08 income year and later income years. The heading formerly read:

Division 328 - STS taxpayers

Div 328 inserted by No 41 of 2005.

Div 328 inserted by No 41 of 2005.

SECTION 328-1  

328-1   Definitions  

View history reference

In this Division:

general STS pool
means a general STS pool under old Subdivision 328-D .

long life STS pool
means a long life STS pool under old Subdivision 328-D .

new Subdivision 328-D
means Subdivision 328-D of the Income Tax Assessment Act 1997 , as in force after the commencement of this section.

old Subdivision 328-D
means Subdivision 328-D of the Income Tax Assessment Act 1997 , as in force immediately before the commencement of this section.

STS taxpayer
means an STS taxpayer within the meaning of Division 328 of the Income Tax Assessment Act 1997 , as in force immediately before the commencement of this section.

 View history note

 Hide history note

History

S 328-1 inserted by No 80 of 2007 , s 3 and Sch 3 item 165, applicable in relation to the 2007-08 income year and later income years.

Disclaimer and notice of copyright applicable to materials provided by CCH Australia Limited

CCH Australia Limited ("CCH") believes that all information which it has provided in this site is accurate and reliable, but gives no warranty of accuracy or reliability of such information to the reader or any third party. The information provided by CCH is not legal or professional advice. To the extent permitted by law, no responsibility for damages or loss arising in any way out of or in connection with or incidental to any errors or omissions in any information provided is accepted by CCH or by persons involved in the preparation and provision of the information, whether arising from negligence or otherwise, from the use of or results obtained from information supplied by CCH.

The information provided by CCH includes history notes and other value-added features which are subject to CCH copyright. No CCH material may be copied, reproduced, republished, uploaded, posted, transmitted, or distributed in any way, except that you may download one copy for your personal use only, provided you keep intact all copyright and other proprietary notices. In particular, the reproduction of any part of the information for sale or incorporation in any product intended for sale is prohibited without CCH's prior consent.