Tax Laws Amendment (Small Business) Act 2007 (80 of 2007)
Schedule 2 Amendments relating to GST turnover thresholds
Part 1 Main amendments
A New Tax System (Goods and Services Tax) Act 1999
59 Section 195-1
Insert:
small business entity has the meaning given by subsection 995-1(1) of the *ITAA 1997.
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