EmailPrint Back to browse View surrounding sectionsView surrounding sections Previous section | Next section Income Tax Assessment Act 1997 CHAPTER 6 - THE DICTIONARY PART 6-1 - CONCEPTS AND TOPICS Division 960 - General Subdivision 960-Q - Small business taxpayers View history note Hide history note History Subdiv 960-Q repealed by No 80 of 2007 , s 3 and Sch 8 item 2, applicable in relation to the 2007-08 income year and later income years.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. SECTION 960-330 960-330 What this Subdivision is about (Repealed by No 80 of 2007 ) View history note Hide history note History S 960-330 repealed by No 80 of 2007 , s 3 and Sch 8 item 2, applicable in relation to the 2007-08 income year and later income years.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 960-330 formerly read: SECTION 960-330 What this Subdivision is about There are a number of provisions in this Act that provide exceptions or special rules for small business taxpayers. This Subdivision specifies what a small business taxpayer is. It provides an average annual turnover test (excluding GST). S 960-330 inserted by No 164 of 1999. View surrounding sectionsView surrounding sectionsBack to top This information is provided by CCH Australia Limited Link opens in new window. View the disclaimer and notice of copyright.