Tax Laws Amendment (Small Business Measures No. 2) Act 2015 (67 of 2015)
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)
Add:
Note 3: Subsections 328-180(2) and (3) of the Income Tax (Transitional Provisions) Act 1997 affect the operation of this subsection in relation to income years ending on or after 12 May 2015.
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