Tax Laws Amendment (Small Business and General Business Tax Break) Act 2009 (31 of 2009)

Schedule 1   Additional deduction for certain new business investment

Income Tax Assessment Act 1997

3   Subsection 40-215(1)

After “this Division”, insert “, Division 41”.


Copyright notice

© Australian Taxation Office for the Commonwealth of Australia

You are free to copy, adapt, modify, transmit and distribute material on this website as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).