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 Assessment Act 1997

7   Subsection 40-82(5) (heading)

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