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

Schedule 4   Incremental tax incentive

Income Tax Assessment Act 1936

1   At the end of paragraph 73C(2)(b)

Add ", or another person has received or become entitled to receive such a recoupment or grant where the other person is, at the time of receipt or entitlement, grouped with the first-mentioned company as mentioned in section 73L".