Treasury Laws Amendment (Increasing and Extending the Instant Asset Write-Off) Act 2019 (51 of 2019)

Schedule 1   Increasing the instant asset write-off for small business entities

Income Tax (Transitional Provisions) Act 1997

10   Subsection 328-180(1) (paragraph (b) of the definition of increased access year)

Omit "30 June 2019", substitute "30 June 2020".

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