Tax Laws Amendment (Small Business) Act 2007 (80 of 2007)
Schedule 3 STS taxpayers
Part 1 Main amendments
Income Tax Assessment Act 1997
11 Paragraph 328-175(7)(a)
Omit “before you became an *STS taxpayer”, substitute “during an income year for which you were not a *small business entity or had not chosen to use this Subdivision”.
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