Commonwealth Consolidated Acts

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INCOME TAX ASSESSMENT ACT 1997 - SECT 328.357

Special meaning of small business entity for the purposes of this Subdivision--$5 million turnover threshold

    For the purposes of this Subdivision, in working out whether you are a * small business entity for an income year, assume that each reference in section   328 - 110 to $10 million were a reference to $5 million.


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