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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Schedules of amendments list amendments agreed to by the second house are communicated to the first house for consideration. Subsequent action by either house may also be included in a schedule.
House of Representatives