Treasury Laws Amendment (Increasing and Extending the Instant Asset Write-Off) Act 2019 (51 of 2019)

Schedule 1   Increasing the instant asset write-off for small business entities

Income Tax (Transitional Provisions) Act 1997

10   Subsection 328-180(1) (paragraph (b) of the definition of increased access year)

Omit "30 June 2019", substitute "30 June 2020".


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).