Income Tax Assessment Act 1997
Subdiv 960-Q repealed by No 80 of 2007 , s 3 and Sch 8 item 2, applicable in relation to the 2007-08 income year and later income years.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.
(Repealed by No 80 of 2007 )
S 960-330 repealed by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:
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).
SECTION 960-330 What this Subdivision is about
S 960-330 inserted by No 164 of 1999.
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