Treasury Laws Amendment (Enhancing Superannuation Outcomes For Australians and Helping Australian Businesses Invest) Act 2022 (10 of 2022)

Schedule 6   Extension of temporary full expensing of depreciating assets

Income Tax (Transitional Provisions) Act 1997

5   Subsection 328-180(1) (paragraph (b) of the definition ofincreased access year)

Omit "30 June 2022", substitute "30 June 2023".