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 1   Temporary full expensing of depreciating assets

Income Tax (Transitional Provisions) Act 1997

3   Subsection 328-180(1) (paragraph (b) of the definition of increased access year)

Omit "31 December 2020", substitute "30 June 2022".