Treasury Laws Amendment (2020 Measures No. 6) Act 2020 (141 of 2020)

Schedule 4   Minor and technical amendments

Part 2   Amendments commencing first day of first quarter after Royal Assent

Income Tax Assessment Act 1997

82   Section 40-10 (table item 1.5, column headed "Major topic")

Omit:

· fodder storage assets over 3 income years; or

substitute:

· fodder storage assets immediately; or