New Business Tax System (Simplified Tax System) Act 2001 (78 of 2001)
Schedule 2 Consequential Amendments
Income Tax Assessment Act 1997
11 Subsection 70-45(2) (after table item 4)
Insert:
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5 |
The value of the item at the end of an income year may be the same as at the start of the year for an STS taxpayer |
Subdivision 328-E of this Act |