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

72   Subsections 328-215(4) and 328-250(1)

Omit "$5,000", substitute "$6,500".