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Tax Laws Amendment (Small Business Measures No. 3) Act 2015

No. 114, 2015

An Act to amend the law relating to taxation, and for related purposes

Contents
1 Short title
2 Commencement
3 Schedules
Schedule 1—Tax discount for unincorporated small businesses
Part 1—Main amendments
Income Tax Assessment Act 1997
Part 2—Other amendments
Income Tax Assessment Act 1997
Part 3—Application of amendments
Schedule 2—Immediate deductibility for small business start‑up expenses
Income Tax Assessment Act 1997
Schedule 3—FBT and portable electronic devices
Fringe Benefits Tax Assessment Act 1986

Tax Laws Amendment (Small Business Measures No. 3) Act 2015
No. 114, 2015

An Act to amend the law relating to taxation, and for related purposes

[Assented to 26 August 2015]

The Parliament of Australia enacts: