New Business Tax System (Simplified Tax System) Act 2001 (78 of 2001)
Schedule 3 Deducting prepayments
Income Tax Assessment Act 1936
2 Subparagraph 82KZM(1)(aa)(i)
Omit "a small business taxpayer", substitute "an STS taxpayer".
Note: The heading to section 82KZM is altered by omitting " small business taxpayer and " and substituting " STS taxpayer and individuals incurring ".
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