Taxation Laws Amendment (Research and Development) Act 2001 (170 of 2001)
Schedule 2
Plant etc.
Part 3
Effective life basis for deduction
Division 1
Amendments commencing at 12 pm on 29 January 2001
Income Tax Assessment Act 1936
12
Sub-subparagraph 73C(6)(b)(iv)(C)
After "73B", insert "or 73BH".