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
3 Subsection 328-180(1) (paragraph (b) of the definition of increased access year)
Omit "31 December 2020", substitute "30 June 2022".
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