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 2 Amendments contingent on the Clean Energy package
Income Tax Assessment Act 1997
68 Section 328-180 (heading)
Repeal the heading, substitute:
328-180 Assets costing less than $6,500