Legal database - View: Tax Laws Amendment (Small Business Measures No. 2) Act 2015 (67 of 2015) - View list of provisions

Tax Laws Amendment (Small Business Measures No. 2) Act 2015 (67 of 2015)
Front Matter
1 Short title
2 Commencement
3 Schedules
Schedule 1 Accelerated depreciation for small business entities
Part 1 Main amendments
Income Tax Assessment Act 1997
1 At the end of subsection 328-175(10)
2 At the end of paragraph 328-180(1)(b)
3 At the end of paragraphs 328-180(2)(a) and (3)(a)
4 Subsection 328-210(1) (note)
5 At the end of subsection 328-210(1)
6 At the end of subsection 328-250(1)
7 At the end of subsection 328-250(4)
8 At the end of subsection 328-253(4)
Income Tax (Transitional Provisions) Act 1997
9 After section 328-175
Part 2 Other amendments
Income Tax Assessment Act 1997
10 Subsection 328-175(10) (note 3)
11 Paragraphs 328-180(1)(b), (2)(a) and (3)(a) (notes)
12 Subsection 328-210(1) (note 1)
13 Subsection 328-210(1) (note 2)
14 Subsections 328-250(1) and (4) and 328-253(4) (notes)
Schedule 2 Accelerated depreciation for primary producers
Income Tax Assessment Act 1997
1 Section 12-5 (table item headed "capital allowances")
2 Section 40-10 (table item 1.5)
3 At the end of paragraph 40-53(1)(b)
4 Section 40-510
5 Section 40-515 (heading)
6 After paragraph 40-515(1)(b)
7 At the end of subsection 40-515(3)
8 Subsection 40-515(4) (heading)
9 Subsection 40-515(4)
10 Subsection 40-515(4)
11 Section 40-520 (heading)
12 At the end of section 40-520
13 Subsections 40-525(1) and (2) (paragraph (a) of the note)
14 At the end of section 40-525
15 Section 40-530
16 Section 40-540
17 After section 40-545
18 Subsection 40-555(1)
19 At the end of section 40-555
20 Subsection 995-1(1)
21 Application of amendments