Tax Laws Amendment (Small Business Measures No. 3) Act 2015 (114 of 2015)
Schedule 2 Immediate deductibility for small business start-up expenses
Income Tax Assessment Act 1997
4 Subsection 328-10(1) (before table item 1)
Insert:
|
1A |
Immediate deductibility for small business start-up expenses |
Subsection 40-880(2A) of this Act |