Treasury Laws Amendment (Tax Incentives and Integrity) Act 2025 (29 of 2025)

Schedule 4   $20,000 instant asset write-off for small business entities

Income Tax (Transitional Provisions) Act 1997

3   Paragraph 328-180(4)(d)

Omit "30 June 2024" (wherever occurring), substitute "30 June 2025".


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).