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 (Transitional Provisions) Act 1997
66 Application of amendments
The amendments made by this Part of this Schedule apply in relation to the 2012-13 income year and later income years.
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