Income Tax (Transitional Provisions) Act 1997

CHAPTER 3 - SPECIALIST LIABILITY RULES  

PART 3-45 - RULES FOR PARTICULAR INDUSTRIES AND OCCUPATIONS  

Division 328 - Small business entities  

SECTION 328-1  

328-1   Definitions  

In this Division:

general STS pool
means a general STS pool under old Subdivision 328-D .

long life STS pool
means a long life STS pool under old Subdivision 328-D .

new Subdivision 328-D
means Subdivision 328-D of the Income Tax Assessment Act 1997 , as in force after the commencement of this section.

old Subdivision 328-D
means Subdivision 328-D of the Income Tax Assessment Act 1997 , as in force immediately before the commencement of this section.

STS taxpayer
means an STS taxpayer within the meaning of Division 328 of the Income Tax Assessment Act 1997 , as in force immediately before the commencement of this section.