Treasury Laws Amendment (2020 Measures No. 3) Act 2020 (61 of 2020)
Schedule 4 Extending the instant asset write-off
Income Tax Assessment Act 1997
1 Section 40-82 (heading)
Omit " income years ending between 2 April 2019 and 30 June 2020 ", substitute " assets first acquired between 2 April 2019 and 31 December 2020 ".
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