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
22
Subsection 632(2)
Omit "or 73B", substitute ", 73B or 73BH".