Tax Laws Amendment (Small Business) Act 2007 (80 of 2007)
Schedule 6 PAYG instalments
Taxation Administration Act 1953
4 At the end of subsection 45-130(1) in Schedule 1 (before the note)
Add:
; or (d) for the 2009-10 income year or a later income year - you are a *small business entity (other than because of subsection 328-110(4) of the Income Tax Assessment Act 1997).
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