Taxation Laws Amendment (Research and Development) Act 2001 (170 of 2001)

Schedule 2   Plant etc.

Part 3   Effective life basis for deduction

Division 2   Amendments commencing immediately after the New Business Tax System (Capital Allowances) Act 2001

Income Tax Assessment Act 1936

55   Sub-subparagraph 73C(6)(b)(iv)(C)

Omit "or 73BH", substitute ", 73BA or 73BH".