Treasury Laws Amendment (Tax Incentives and Integrity) Act 2025 (29 of 2025)
Schedule 4 $20,000 instant asset write-off for small business entities
Income Tax (Transitional Provisions) Act 1997
2 Subsection 328-180(1) (paragraph (b) of the definition of increased access year)
Omit "30 June 2024", substitute "30 June 2025".