Treasury Laws Amendment (2020 Measures No. 6) Act 2020 (141 of 2020)
Schedule 1 Temporary full expensing of depreciating assets and other amendments
Part 1 Main amendments
Income Tax (Transitional Provisions) Act 1997
13 At the end of subsection 40-170(1)
Add:
; and (f) you have not made a choice under section 40-190 in relation to the current year.
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