Tax and Superannuation Laws Amendment (2015 Measures No. 2) Act 2015 (130 of 2015)
Schedule 2 In-house software
Income Tax Assessment Act 1997
3 Application of amendments
(1) The amendment made by item 1 applies to in-house software if its start time occurs on or after 1 July 2015.
(2) The amendment made by item 2 applies to expenditure incurred in an income year starting on or after 1 July 2015.
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