New Business Tax System (Simplified Tax System) Act 2001 (78 of 2001)
Schedule 2 Consequential Amendments
Income Tax Assessment Act 1997
4A After section 20-155
Insert:
20-157 Exception for STS taxpayers
This Subdivision does not apply to you if, at any time in the income year in which you disposed of the *car, it was allocated to a pool of yours under Division 328.
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