Treasury Laws Amendment (Enhancing Superannuation Outcomes For Australians and Helping Australian Businesses Invest) Act 2022 (10 of 2022)
Schedule 6 Extension of temporary full expensing of depreciating assets
Income Tax (Transitional Provisions) Act 1997
5 Subsection 328-180(1) (paragraph (b) of the definition ofincreased access year)
Omit "30 June 2022", substitute "30 June 2023".