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Subdiv 960-Q repealed by No 80 of 2007 , s 3 and Sch 8 item 2, applicable in relation to the 2007-08 income year and later income years.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S 960-330 repealed by No 80 of 2007 , s 3 and Sch 8 item 2, applicable in relation to the 2007-08 income year and later income years.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.