Commonwealth Consolidated Acts

INCOME TAX ASSESSMENT ACT 1997 - SECT 328.105

This Subdivision explains the meaning of the terms small business entity , annual turnover , aggregated turnover and related concepts.

Table of sections

Operative provisions

328 - 110   Meaning of small business entity

328 - 115   Meaning of aggregated turnover

328 - 120   Meaning of annual turnover

328 - 125   Meaning of connected with an entity

328 - 130   Meaning of affiliate