Coronavirus Economic Response Package Omnibus Act 2020 (22 of 2020)

Schedule 1   Enhancing the instant asset write-off

Income Tax (Transitional Provisions) Act 1997

21   At the end of subsection 328-180(6)

Add:

; or (d) were a reference to $150,000, in relation to a deduction for an income year that ends:

(i) at or after the 2020 announcement time; and

(ii) on or before 30 June 2020.