House of Representatives

Treasury Laws Amendment (Increasing the Instant Asset Write-Off for Small Business Entities) Bill 2019

Explanatory Memorandum

(Circulated by authority of the Treasurer, the Hon Josh Frydenberg MP)

Glossary

The following abbreviations and acronyms are used throughout this explanatory memorandum.

Abbreviation Definition
Bill Treasury Laws Amendment (Increasing the Instant Asset Write-Off for Small Business Entities) Bill 2019
ITAA 1997 Income Tax Assessment Act 1997