Treasury Laws Amendment (Accelerated Depreciation for Small Business Entities) Act 2018

(109 of 2018)

An Act to amend the law relating to taxation, and for related purposes

[Assented to 21 September 2018]

The Parliament of Australia enacts:

Minister's second reading speech made in - House of Representatives on 24 May 2018,Senate on 25 June 2018

1 Short title

This Act is the Treasury Laws Amendment (Accelerated Depreciation for Small Business Entities) Act 2018.

2 Commencement

(1) Each provision of this Act specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms.

Commencement information
Column 1	Column 2	Column 3
Provisions	Commencement	Date/Details
1. Sections 1 to 3 and anything in this Act not elsewhere covered by this table	The day this Act receives the Royal Assent.	21 September 2018
2. Schedule 1	The first 1 January, 1 April, 1 July or 1 October to occur after the day this Act receives the Royal Assent.	1 October 2018

Note: This table relates only to the provisions of this Act as originally enacted. It will not be amended to deal with any later amendments of this Act.

(2) Any information in column 3 of the table is not part of this Act. Information may be inserted in this column, or information in it may be edited, in any published version of this Act.

3 Schedules

Legislation that is specified in a Schedule to this Act is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this Act has effect according to its terms.