Tax Laws Amendment (Small Business Measures No. 3) Act 2015 (114 of 2015)
Schedule 2 Immediate deductibility for small business start-up expenses
Income Tax Assessment Act 1997
2 Subsection 40-880(1)
After "5 years", insert ", or immediately in the case of some start-up expenses for small businesses,".
Copyright notice
© Australian Taxation Office for the Commonwealth of Australia
You are free to copy, adapt, modify, transmit and distribute material on this website as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).
