Treasury Laws Amendment (A Tax Plan for the COVID-19 Economic Recovery) Act 2020 (92 of 2020)

Schedule 6   Improving the administration of the R&D Tax Incentive

Part 1   Reporting of information about research and development tax offset

Taxation Administration Act 1953

2   Subsection 355-50(1) in Schedule 1 (note 2)

Omit "and 3E", substitute ", 3E and 3H".