Treasury Laws Amendment (A Tax Plan for the COVID-19 Economic Recovery) Act 2020 (92 of 2020)

Schedule 7   Temporary full expensing of depreciating assets

Part 2   Adjusting existing measures

Income Tax (Transitional Provisions) Act 1997

11   Subparagraphs 328-180(4A)(a)(ii), (4A)(d)(i), (4A)(d)(ii) and (5A)(b)(iii)

Omit "31 December 2020", substitute "30 June 2021".