New Business Tax System (Integrity and Other Measures) Act 1999 (Incorporating amendments up to Act No. 78 of 2001) (169 of 1999)

Schedule 7   Deducting prepayments

Part 1   New rules

Division 1   Expenditure on and after 21 September 1999

Income Tax Assessment Act 1936

2   Subsection 82KZL(1)

Insert:

small business taxpayer has the meaning given by sections 960-335 and 960-350 of the Income Tax Assessment Act 1997.