Commonwealth Consolidated Acts

INCOME TAX ASSESSMENT ACT 1997 - SECT 250.20

                   This Division does not apply to you and an asset if:

                     (a)  you are a * small business entity for the income year in which the * arrangement period for the * tax preferred use of the asset starts; and

                     (b)  you choose to deduct amounts under Subdivision 328-D for the asset for that income year.