INCOME TAX ASSESSMENT ACT 1997

CHAPTER 3 - SPECIALIST LIABILITY RULES  

PART 3-45 - RULES FOR PARTICULAR INDUSTRIES AND OCCUPATIONS  

Division 328 - Small business entities  

Subdivision 328-C - What is a small business entity  

Guide to Subdivision 328-C

SECTION 328-105   328-105   What this Subdivision is about  


This Subdivision explains the meaning of the terms small business entity , annual turnover , aggregated turnover and related concepts.


TABLE OF SECTIONS
TABLE OF SECTIONS
Operative provisions
328-110 Meaning of small business entity
328-115 Meaning of aggregated turnover
328-120 Meaning of annual turnover
328-125 Meaning of connected with an entity
328-130 Meaning of affiliate


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