ITAA 1997 s 328-G

Small Business Restructure Roll-over: consequences of a roll-over

Small Business Restructure Roll-over: genuine restructure of an ongoing business and related matters

Income tax: Simplified Tax System: eligibility - grouping rules (*STS affiliate, control of non fixed trusts)

Income tax: Simplified Tax System eligibility - STS average turnover

Simplified Tax System (STS) - five year restriction on re-entry