Tax Laws Amendment (Stronger, Fairer, Simpler and Other Measures) Act 2012 (23 of 2012)
Schedule 2 Increase to the small business instant asset write-off threshold
Part 1 Amendments contingent on the Minerals Resource Rent Tax
Income Tax Assessment Act 1997
3 Section 328-170
Omit "for most depreciating assets, and 5% for depreciating assets that have an effective life of 25 years or more".
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