Treasury Laws Amendment (A Tax Plan for the COVID-19 Economic Recovery) Act 2020 (92 of 2020)
Schedule 7 Temporary full expensing of depreciating assets
Part 1 Temporary full expensing of depreciating assets
Income Tax (Transitional Provisions) Act 1997
2 Subsection 328-180(1)
2020 budget time means 7.30 pm, by legal time in the Australian Capital Territory, on 6 October 2020.
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