Treasury Laws Amendment (Support for Small Business and Charities and Other Measures) Act 2024 (52 of 2024)
Schedule 1 $20,000 instant asset write-off for small business entities
Income Tax (Transitional Provisions) Act 1997
5 At the end of subsection 328-180(5)
Add:
; or (e) were a reference to $20,000, if the amount is so included at any time:
(i) on or after 1 July 2023; and
(ii) on or before 30 June 2024.
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