Income Tax Assessment Act 1997

CHAPTER 3 - SPECIALIST LIABILITY RULES  

PART 3-45 - RULES FOR PARTICULAR INDUSTRIES AND OCCUPATIONS  

Division 328 - Small business entities  

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History

Div 328 (heading) substituted by No 80 of 2007 , s 3 and Sch 3 item 1, applicable in relation to the 2007-08 income year and later income years. The heading formerly read:

Division 328 - STS taxpayers

Div 328 inserted by No 78 of 2001.

Subdivision 328-C - What is a small business entity  

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History

Subdiv 328-C inserted by No 80 of 2007 , s 3 and Sch 1 item 1, applicable in relation to the 2007-08 income year and later income years.

Former Subdiv 328-C repealed by No 41 of 2005 and inserted by No 78 of 2001.

Guide to Subdivision 328-C

SECTION 328-105   What this Subdivision is about  

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

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S 328-105 inserted by No 80 of 2007 , s 3 and Sch 1 item 1, applicable in relation to the 2007-08 income year and later income years.

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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