The ATO has advised that it has changed its approach to categorisation of the small to medium market by raising the upper turnover threshold from $100m to $250m. This change shifted approximately 1,300 clients from the large market segment into the small to medium enterprises segment. The markets are primarily defined in the Compliance program. The Compliance program 2007-08 contains two notes (p 26, p 36) advising that the ATO is in the process of re-categorising the markets.
For a copy of the ATO advice, go here