Treasury Laws Amendment (2020 Measures No. 6) Act 2020 (141 of 2020)
Schedule 1 Temporary full expensing of depreciating assets and other amendments
Part 1 Main amendments
Income Tax (Transitional Provisions) Act 1997
9 Paragraph 40-165(1)(a)
Before "section 40-155 would not cover you", insert "where paragraph 40-160(2)(a) applies - ".
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