Income tax (Transitional Provisions) Act 1997
SDiv40-BB
Amended by:
Treasury Laws Amendment (A Tax Plan for the COVID-19 Economic Recovery) Act 2020 (assent 14/10/2020)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch7-Cl1
Commenced | Action | Note |
1/01/2021 | Insert | Inserted title 'Subdivision 40 BB - Temporary full expensing of depreciating assets' |