Tax Laws Amendment (Stronger, Fairer, Simpler and Other Measures) Act 2012 (23 of 2012)

Schedule 2   Increase to the small business instant asset write-off threshold

Part 1   Amendments contingent on the Minerals Resource Rent Tax

Income Tax (Transitional Provisions) Act 1997

66   Application of amendments

The amendments made by this Part of this Schedule apply in relation to the 2012-13 income year and later income years.