Tax Laws Amendment (Small Business) Act 2007 (80 of 2007)
Schedule 3 STS taxpayers
Part 1 Main amendments
Income Tax Assessment Act 1997
18 Subsection 328-185(1)
Omit “As an *STS taxpayer”, substitute “If you are a *small business entity for an income year and you have chosen to use this Subdivision for that year”.
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