Tax Laws Amendment (Small Business Measures No. 2) Act 2015 (67 of 2015)

Schedule 2   Accelerated depreciation for primary producers

Income Tax Assessment Act 1997

20   Subsection 995-1(1)

Insert:

fencing asset has the meaning given by subsection 40-520(4).

fodder storage asset has the meaning given by subsection 40-520(3).