Income Tax Assessment Act 1997

CHAPTER 6 - THE DICTIONARY

PART 6-1 - CONCEPTS AND TOPICS

Division 960 - General

Subdivision 960-Q - Small business taxpayers

History

Subdiv 960-Q repealed by No 80 of 2007 , s 3 and Sch 8 item 2, applicable in relation to the 2007-08 income year and later income years.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

SECTION 960-330 960-330 What this Subdivision is about
(Repealed by No 80 of 2007 )

Hide history note

History

S 960-330 repealed by No 80 of 2007 , s 3 and Sch 8 item 2, applicable in relation to the 2007-08 income year and later income years.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

Disclaimer and notice of copyright applicable to materials provided by CCH Australia Limited

CCH Australia Limited ("CCH") believes that all information which it has provided in this site is accurate and reliable, but gives no warranty of accuracy or reliability of such information to the reader or any third party. The information provided by CCH is not legal or professional advice. To the extent permitted by law, no responsibility for damages or loss arising in any way out of or in connection with or incidental to any errors or omissions in any information provided is accepted by CCH or by persons involved in the preparation and provision of the information, whether arising from negligence or otherwise, from the use of or results obtained from information supplied by CCH.

The information provided by CCH includes history notes and other value-added features which are subject to CCH copyright. No CCH material may be copied, reproduced, republished, uploaded, posted, transmitted, or distributed in any way, except that you may download one copy for your personal use only, provided you keep intact all copyright and other proprietary notices. In particular, the reproduction of any part of the information for sale or incorporation in any product intended for sale is prohibited without CCH's prior consent.