Coronavirus Economic Response Package Omnibus Act 2020 (22 of 2020)

Schedule 2   Backing business investment

Income Tax Assessment Act 1997

2   At the end of section 40-35

Add:

(3) The provisions are:

(a) Divisions 41, 328 and 775 of this Act; and

(b) Divisions 40 and 328 of the Income Tax (Transitional Provisions) Act 1997.