House of Representatives

Treasury Laws Amendment (Increasing the Instant Asset Write-Off for Small Business Entities) Bill 2019

Explanatory Memorandum

(Circulated by authority of the Treasurer, the Hon Josh Frydenberg MP)

Budget Paper 2014-15, pages 2-11.

The Economic Trends, Challenges and Behaviour of Small Businesses in Australia, Reserve Bank of Australia, 2014.

Payment Times and Practices Inquiry - Final Report , Australian Small Business and Family Enterprise Ombudsman, 2017.

The Hon Michael McCormack MP, then Minister for Small Business, '300,000 small businesses benefit from instant asset write-off', Media Release, 13 October 2017.


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