s 328-125
In forceMeaning of STS accounting method
Chapter 3Specialist liability rules
Part 3-45Rules for particular industries and occupations
Division 328Small business entities
328-125 Meaning of STS accounting method
In sections 328‑115 and 328‑120, STS accounting method means the accounting method that was required by the Income Tax Assessment Act 1997 to be used by STS taxpayers for the 2004‑05 income year.
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