Treasury Laws Amendment (Tax Reform No. 2) Act 2026 (71 of 2026)
Schedule 2 $20,000 instant asset write-off for small business entities
Income Tax (Transitional Provisions) Act 1997
22 Subsection 328-181(5)
After "Income Tax Assessment Act 1997", insert "(as in force immediately before the threshold change day)".
Copyright notice
© Australian Taxation Office for the Commonwealth of Australia
You are free to copy, adapt, modify, transmit and distribute material on this website as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).
