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
6 At the end of subsection 40-160(1)
Add:
; and (f) you have not made a choice under section 40-190 in relation to the current year.
Copyright notice
© Australian Taxation Office for the Commonwealth of Australia
You are free to copy, adapt, modify, transmit and distribute material on this website as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).
