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

Industry Research and Development Act 1986

91   Paragraph 39N(3)(b)

Before "and 73BM(4)", insert ", 73BF(4)".