Treasury Laws Amendment (2020 Measures No. 6) Act 2020 (141 of 2020)

Schedule 1   Temporary full expensing of depreciating assets and other amendments

Part 1   Main amendments

Income Tax (Transitional Provisions) Act 1997

6   At the end of subsection 40-160(1)

Add:

; and (f) you have not made a choice under section 40-190 in relation to the current year.