Treasury Laws Amendment (A Tax Plan for the COVID-19 Economic Recovery) Act 2020 (92 of 2020)
Schedule 7 Temporary full expensing of depreciating assets
Part 2 Adjusting existing measures
Income Tax (Transitional Provisions) Act 1997
11 Subparagraphs 328-180(4A)(a)(ii), (4A)(d)(i), (4A)(d)(ii) and (5A)(b)(iii)
Omit "31 December 2020", substitute "30 June 2021".
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