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Tax Laws Amendment (Small Business Measures No. 2) Act 2015 (67 of 2015)
- Front Matter
- 1 Short title
- 2 Commencement
- 3 Schedules
- Schedule 1 Accelerated depreciation for small business entities
- Part 1 Main amendments
- Income Tax Assessment Act 1997
- 1 At the end of subsection 328-175(10)
- 2 At the end of paragraph 328-180(1)(b)
- 3 At the end of paragraphs 328-180(2)(a) and (3)(a)
- 4 Subsection 328-210(1) (note)
- 5 At the end of subsection 328-210(1)
- 6 At the end of subsection 328-250(1)
- 7 At the end of subsection 328-250(4)
- 8 At the end of subsection 328-253(4)
- Income Tax (Transitional Provisions) Act 1997
- 9 After section 328-175
- Part 2 Other amendments
- Income Tax Assessment Act 1997
- 10 Subsection 328-175(10) (note 3)
- 11 Paragraphs 328-180(1)(b), (2)(a) and (3)(a) (notes)
- 12 Subsection 328-210(1) (note 1)
- 13 Subsection 328-210(1) (note 2)
- 14 Subsections 328-250(1) and (4) and 328-253(4) (notes)
- Schedule 2 Accelerated depreciation for primary producers
- Income Tax Assessment Act 1997
- 1 Section 12-5 (table item headed "capital allowances")
- 2 Section 40-10 (table item 1.5)
- 3 At the end of paragraph 40-53(1)(b)
- 4 Section 40-510
- 5 Section 40-515 (heading)
- 6 After paragraph 40-515(1)(b)
- 7 At the end of subsection 40-515(3)
- 8 Subsection 40-515(4) (heading)
- 9 Subsection 40-515(4)
- 10 Subsection 40-515(4)
- 11 Section 40-520 (heading)
- 12 At the end of section 40-520
- 13 Subsections 40-525(1) and (2) (paragraph (a) of the note)
- 14 At the end of section 40-525
- 15 Section 40-530
- 16 Section 40-540
- 17 After section 40-545
- 18 Subsection 40-555(1)
- 19 At the end of section 40-555
- 20 Subsection 995-1(1)
- 21 Application of amendments
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