Source: "2006–2007 Second Division - SPFL Archive". SPFL (in Malay). Retrieved 2021-04-29. Rules for classification: 1) points; 2) goal difference; 3) number of goals scored. (C) Champions; (P) Promoted; (R) Relegated Notes:
^The 2nd, 3rd and 4th placed teams will be entered into a play-off with the First Division's 9th placed team. The winning team were awarded a place in the 2007–08 First Division, Airdrie United were relegated and Stirling Albion were promoted.
^The 9th placed team were entered into a play-off with the Third Division's 2nd, 3rd and 4th placed teams. The winning team were awarded a place in the 2007–08 Second Division, Stranraer were relegated and Queen's Park were promoted.
Source: Soccerway Rules for classification: 1) points; 2) goal difference; 3) number of goals scored. (C) Champions; (O) Play-off winners; (P) Promoted Notes:
^The 2nd, 3rd and 4th placed teams will be entered into a play-off with the Second Division's 9th placed team. The winning team will be awarded a place in the 2007–08 Second Division, Stranraer were relegated and Queen's Park were promoted.