Tax Laws Amendment (Stronger, Fairer, Simpler and Other Measures) Act 2012 (23 of 2012)
Schedule 3 Small business entities' deductions for motor vehicles
Income Tax Assessment Act 1997
4 Subsection 328-250(1)
Omit "or subsection 328-190(2) (assets that will be pooled)", substitute ", subsection 328-190(2) (assets that will be pooled) or subsection 328-237(2) (certain motor vehicles)".
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