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 2 Amendments contingent on the Clean Energy package
Income Tax Assessment Act 1997
69 Paragraphs 328-180(1)(b), (2)(a) and (3)(a)
Omit "$5,000", substitute "$6,500".
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