Tax Laws Amendment (Small Business Measures No. 2) Act 2015 (67 of 2015)
Schedule 2 Accelerated depreciation for primary producers
Income Tax Assessment Act 1997
21 Application of amendments
The amendments made by this Schedule apply to assets that an entity starts to hold, or to expenditure an entity incurs, at or after 7.30 pm, by legal time in the Australian Capital Territory, on 12 May 2015.
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