Treasury Laws Amendment (2020 Measures No. 3) Act 2020 (61 of 2020)
Schedule 4 Extending the instant asset write-off
Income Tax (Transitional Provisions) Act 1997
19 Subsection 328-180(1) (definition of increased access year)
Repeal the definition, substitute:
increased access year : an income year is an increased access year if any day in the year occurs:
(a) on or after 12 May 2015; and
(b) on or before 31 December 2020.
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