Tax Laws Amendment (Small Business) Act 2007 (80 of 2007)
Schedule 3 STS taxpayers
Part 1 Main amendments
Income Tax Assessment Act 1997
82 Subsection 328-295(2)
Omit “subsection 328-285(1) applies to you for an income year and you have not made a choice under subsection 328-285(2) for that year”, substitute “you make a choice under section 328-285 for an income year”.
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