Coronavirus Economic Response Package Omnibus Act 2020 (22 of 2020)
Schedule 1 Enhancing the instant asset write-off
Income Tax (Transitional Provisions) Act 1997
21 At the end of subsection 328-180(6)
Add:
; or (d) were a reference to $150,000, in relation to a deduction for an income year that ends:
(i) at or after the 2020 announcement time; and
(ii) on or before 30 June 2020.
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