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
56 Subsection 328-250(3) (example)
Omit "a low-cost asset", substitute "an asset".
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