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

56   Subparagraphs 73C(7)(c)(ii) and (iv)

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