Tax Laws Amendment (Small Business) Act 2007 (80 of 2007)

Schedule 3   STS taxpayers

Part 2   Consequential amendments

Income Tax Assessment Act 1936

107   Subsection 170(1) (table item 3, column headed "Qualification", paragraphs (a) and (b))

Omit “an STS taxpayer”, substitute “a small business entity”.

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