Federal Register of Legislation
Treasury Laws Amendment (Accelerated Depreciation For Small Business Entities) Act 2017
No. 56, 2017
An Act to amend the law relating to taxation, and for related purposes
Contents 1 Short title 2 Commencement 3 Schedules Schedule 1—Amendments Income Tax Assessment Act 1997 Income Tax (Transitional Provisions) Act 1997 Tax Laws Amendment (Small Business Measures No. 2) Act 2015
Treasury Laws Amendment (Accelerated Depreciation For Small Business Entities) Act 2017 No. 56, 2017
An Act to amend the law relating to taxation, and for related purposes
[Assented to 22 June 2017]
The Parliament of Australia enacts:
1 Short title This Act is the Treasury Laws Amendment (Accelerated Depreciation For Small Business Entities) Act 2017.
2 Commencement (1) Each provision of this Act specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms.
Commencement information Column 1 Column 2 Column 3 Provisions Commencement Date/Details 1. Sections 1 to 3 and anything in this Act not elsewhere covered by this table The day this Act receives the Royal Assent. 22 June 2017 2. Schedule 1, items 1 to 11 The first 1 January, 1 April, 1 July or 1 October to occur after the day this Act receives the Royal Assent. 1 July 2017 3. Schedule 1, items 12 and 13 The day this Act receives the Royal Assent. 22 June 2017
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