Treasury Laws Amendment (Tax Incentives and Integrity) Act 2025 (29 of 2025)

Schedule 4   $20,000 instant asset write-off for small business entities

Income Tax (Transitional Provisions) Act 1997

4   Subparagraphs 328-180(5)(e)(ii) and (6)(e)(ii)

Omit "30 June 2024", substitute "30 June 2025".