Tax Laws Amendment (Small Business) Act 2007 (80 of 2007)
Schedule 6 PAYG instalments
Taxation Administration Act 1953
6 After subsection 45-130(2) in Schedule 1
(2A) For the purposes of subsection (2), you satisfy proposed paragraph (1)(d) at the end of the *starting instalment quarter in an income year if you are a *small business entity (other than because of subsection 328-110(4) of the Income Tax Assessment Act 1997) for the income year that includes that instalment quarter.