Tax Laws Amendment (Small Business) Act 2007 (80 of 2007)
Schedule 3 STS taxpayers
Part 1 Main amendments
Income Tax Assessment Act 1997
17 Subsection 328-180(5)
Omit “when you are not an *STS taxpayer”, substitute “during an income year for which you are not a *small business entity or do not choose to use this Subdivision”.
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