Treasury Laws Amendment (2020 Measures No. 3) Act 2020 (61 of 2020)

Schedule 4   Extending the instant asset write-off

Income Tax Assessment Act 1997

1   Section 40-82 (heading)

Omit " income years ending between 2 April 2019 and 30 June 2020 ", substitute " assets first acquired between 2 April 2019 and 31 December 2020 ".