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

Schedule 3   Small business entities' deductions for motor vehicles

Income Tax Assessment Act 1997

2   Section 328-200 (method statement, step 2, paragraph (c))

After "328-190(2)", insert ", and subsection 328-237(2) (if relevant),".