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

Schedule 4   Extending the instant asset write-off

Income Tax (Transitional Provisions) Act 1997

19   Subsection 328-180(1) (definition of increased access year)

Repeal the definition, substitute:

increased access year : an income year is an increased access year if any day in the year occurs:

(a) on or after 12 May 2015; and

(b) on or before 31 December 2020.