Treasury Laws Amendment (A Tax Plan for the COVID-19 Economic Recovery) Act 2020 (92 of 2020)

Schedule 7   Temporary full expensing of depreciating assets

Part 3   Consequential amendments

Income Tax Assessment Act 1997

12   Subsection 40-65(1) (note 4)

Repeal the note, substitute:

Note 4: Subdivisions 40-BA and 40-BB of the Income Tax (Transitional Provisions) Act 1997 may affect the operation of this section.