Commonwealth Consolidated Acts

TREASURY LAWS AMENDMENT (A TAX PLAN FOR THE COVID-19 ECONOMIC RECOVERY) ACT 2020

TABLE OF PROVISIONS

           Long Title

   1.      Short title  
   2.      Commencement  
   3.      Schedules  
           SCHEDULE 1 Accelerating the Personal Income Tax Plan
           SCHEDULE 2 Temporary loss carry back
           SCHEDULE 3 Increasing small business entity turnover threshold for certain concessions
           SCHEDULE 4 Enhancing the R&D Tax Incentive
           SCHEDULE 5 Enhancing the integrity of the R&D Tax Incentive
           SCHEDULE 6 Improving the administration of the R&D Tax Incentive
           SCHEDULE 7 Temporary full expensing of depreciating assets