Income Tax Assessment Act 1997

Subdiv 960-Q repealed by No 80 of 2007 , s 3 and Sch 8 item 2, applicable in relation to the 2007-08 income year and later income years.

Subdiv 960-Q inserted by No 164 of 1999.

S 960-355 repealed by No 80 of 2007 , s 3 and Sch 8 item 2, applicable in relation to the 2007-08 income year and later income years. S 960-355 formerly read:

SECTION 960-355 Winding up a business  
960-355
This Subdivision applies to you as if you carried on a *business in an income year if:

(a) in that year you were winding up a business you previously carried on; and

(b) you were a *small business taxpayer for the income year in which you stopped carrying on that business.

S 960-355 inserted by No 164 of 1999.

Archived:

Subdiv 960-R repealed as inoperative by No 101 of 2006 , s 3 and Sch 1 item 250, effective 14 September 2006. For application and savings provisions and for former wording see the CCH Australian Income Tax Legislation archive .