New South Wales Consolidated Acts

DUTIES ACT 1997 - SECT 259A

259A Meaning of "small business"

For the purposes of this Part, a person is a
"small business" --

(a) if the person is a CGT small business entity (within the meaning of section 152-10 (1AA) of the Income Tax Assessment Act 1997 of the Commonwealth) for the income year in which the insurance is effected or renewed, or

(b) in any other circumstances prescribed by the regulations.