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
24 Subsection 245-140(1) of Schedule 2C (table, column 2)
After "73B", insert "or 73BH".