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

74   Subsection 328-253(4) (heading)

Repeal the heading, substitute:

Special rule for expenditure on assets costing less than $6,500