s 328-1
In forceDefinitions
Chapter 3Specialist liability rules
Part 3-45Rules for particular industries and occupations
Division 328Small business entities
328-1 Definitions
In this Division:
general STS pool means a general STS pool under old Subdivision 328‑D.
long life STS pool means a long life STS pool under old Subdivision 328‑D.
new Subdivision 328‑D means Subdivision 328‑D of the Income Tax Assessment Act 1997, as in force after the commencement of this section.
old Subdivision 328‑D means Subdivision 328‑D of the Income Tax Assessment Act 1997, as in force immediately before the commencement of this section.
STS taxpayer means an STS taxpayer within the meaning of Division 328 of the Income Tax Assessment Act 1997, as in force immediately before the commencement of this section.
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