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

39   Paragraphs 73T(3)(a) and (4)(a)

Omit "was eligible to claim an additional deduction under section 73Y", substitute "could deduct an amount under section 73QA or 73QB".