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 3 Consequential amendments
Income Tax Assessment Act 1997
12 Subsection 40-65(1) (note 4)
Repeal the note, substitute:
Note 4: Subdivisions 40-BA and 40-BB of the Income Tax (Transitional Provisions) Act 1997 may affect the operation of this section.
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