Coronavirus Economic Response Package Omnibus Act 2020 (22 of 2020)

Schedule 1   Enhancing the instant asset write-off

Income Tax (Transitional Provisions) Act 1997

18   Subparagraph 328-180(5)(c)(ii)

Omit "on or before 30 June 2020", substitute "before the 2020 announcement time".

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).