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

4   Subsection 328-250(1)

Omit "or subsection 328-190(2) (assets that will be pooled)", substitute ", subsection 328-190(2) (assets that will be pooled) or subsection 328-237(2) (certain motor vehicles)".