Tax Laws Amendment (Small Business) Act 2007 (80 of 2007)
Schedule 3 STS taxpayers
Part 2 Consequential amendments
Income Tax Assessment Act 1936
98 Paragraph 73BA(4)(a)
Omit “STS taxpayers”, substitute “small business entities”.
Note: The heading to subsection 73BA(4) is altered by omitting “STS” and substituting “small business”.
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