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

3   Paragraph 328-180(4)(d)

Omit "30 June 2025" (wherever occurring), substitute "30 June 2026".