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Second Reading Speeches

Treasury Laws Amendment (Accelerated Depreciation for Small Business Entities) Bill 2018

Type
Government
Portfolio
Treasury
Originating house
House of Representatives
Status
Act
Parliament no
45

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Summary

Amends the

Income Tax Assessment Act 1997
and
Income Tax (Transitional Provisions) Act 1997
to extend by 12 months to 30 June 2019 the period during which small business entities can access expanded accelerated depreciation rules.

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