Tax Laws Amendment (Small Business) Act 2007 (80 of 2007)
Schedule 3 STS taxpayers
Part 2 Consequential amendments
Income Tax Assessment Act 1936
103 Subsection 170(1) (table item 1, column headed "Qualification", paragraphs (a), (b) and (d))
Omit “an STS taxpayer”, substitute “a small business entity”.
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