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Tax Laws Amendment (Small Business) Act 2007
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Department of the Treasury
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C2010C00262 C01
21 June 2007
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1 Short title
2 Commencement
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3 Schedule(s)
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Schedule 1—Small business entities
Income Tax Assessment Act 1997
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Schedule 2—Amendments relating to GST turnover thresholds
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Part 1—Main amendments
A New Tax System (Goods and Services Tax) Act 1999
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Part 2—Consequential amendments
Income Tax Assessment Act 1997
Taxation Administration Act 1953
Part 3—Application and transitional
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Schedule 3—STS taxpayers
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Part 1—Main amendments
Income Tax Assessment Act 1997
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Part 2—Consequential amendments
Income Tax Assessment Act 1936
Income Tax Assessment Act 1997
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Part 3—Application and transitional
Income Tax (Transitional Provisions) Act 1997
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Schedule 4—Capital gains tax small business concessions
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Part 1—Main amendments
Income Tax Assessment Act 1997
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Part 2—Consequential amendments
A New Tax System (Wine Equalisation Tax) Act 1999
Income Tax Assessment Act 1997
Part 3—Application
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Schedule 5—Fringe benefits tax: car parking exemption
Fringe Benefits Tax Assessment Act 1986
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Schedule 6—PAYG instalments
Taxation Administration Act 1953
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Schedule 7—Roll-over relief
Income Tax Assessment Act 1997
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Schedule 8—Miscellaneous amendments
Income Tax Assessment Act 1936
Income Tax Assessment Act 1997
Income Tax (Transitional Provisions) Act 1997
