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

9   Paragraph 40-165(1)(a)

Before "section 40-155 would not cover you", insert "where paragraph 40-160(2)(a) applies - ".