Treasury Laws Amendment (Increasing and Extending the Instant Asset Write-Off) Act 2019 (51 of 2019)

Schedule 1   Increasing the instant asset write-off for small business entities

Income Tax (Transitional Provisions) Act 1997

9   Subsection 328-180(1)

Insert:

2019 application time means the start of 29 January 2019.

2019 budget time means 7.30 pm, by legal time in the Australian Capital Territory, on 2 April 2019.