Tax Laws Amendment (2004 Measures No. 7) Act 2005 (41 of 2005)
Schedule 1 25% entrepreneurs' tax offset
Income Tax Assessment Act 1997
8 At the end of subsection 328-365(1)
Add:
Note 2: If you choose to become an STS taxpayer, you may be entitled to the 25% entrepreneurs' tax offset: see Subdivision 61-J.
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