Commonwealth Numbered Acts Commonwealth Numbered Acts
No. 67, 2015
Contents
1............ Short title............................................................................................. 1
2............ Commencement................................................................................... 2
3............ Schedules............................................................................................ 2
Schedule 1--Accelerated depreciation for small business entities 3
Part 1--Main amendments 3
Income Tax Assessment Act 1997 3
Income Tax (Transitional Provisions) Act 1997 4
Part 2--Other amendments 6
Income Tax Assessment Act 1997 6
Schedule 2--Accelerated depreciation for primary producers 7
Income Tax Assessment Act 1997 7
Tax Laws Amendment (Small Business Measures No. 2) Act 2015
No. 67, 2015
An Act to amend the law relating to taxation, and for related purposes
[Assented to 22 June 2015]
The Parliament of Australia enacts:
[Minister's second reading speech made in--
House of Representatives on 28 May 2015
Senate on 15 June 2015]
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