Treasury Laws Amendment (Strengthening Financial Systems and Other Measures) Act 2025 (72 of 2025)
Schedule 7 $20,000 instant asset write-off for small business entities
Income Tax (Transitional Provisions) Act 1997
2 Subsection 328-180(1) (paragraph (b) of the definition of increased access year)
Omit "30 June 2025", substitute "30 June 2026".