Income Tax Assessment Act 1997

CHAPTER 6 - THE DICTIONARY

PART 6-1 - CONCEPTS AND TOPICS

Division 960 - General

(Repealed) Subdivision 960-Q - Small business taxpayers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Subdiv 960-Q repealed by No 80 of 2007 , s 3 and Sch 8 item 2, applicable in relation to the 2007-08 income year and later income years.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

960-330 (Repealed) SECTION 960-330 What this Subdivision is about
(Repealed by No 80 of 2007 )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S 960-330 repealed by No 80 of 2007 , s 3 and Sch 8 item 2, applicable in relation to the 2007-08 income year and later income years.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.

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