Tax Laws Amendment (2007 Measures No. 5) Act 2007 (164 of 2007)

Schedule 11   Research and development

Part 1   Amendment of the Income Tax Assessment Act 1936

1   Subsection 73B(1AAA)

After "deduction, to", insert "encourage research and development activities in Australia and".

Note 1: The following heading to subsection 73B(1AAA) is inserted "Object of this section".

Note 2: The following heading to subsection 73B(1AA) is inserted "Relationship with sections 73C and 73CA".

Note 3: The following heading to subsection 73B(1AB) is inserted "What is core technology".