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

Schedule 2   Plant etc.

Part 3   Effective life basis for deduction

Division 1   Amendments commencing at 12 pm on 29 January 2001

Income Tax Assessment Act 1936

14   Subsection 73C(9)

Omit "and paragraph 73B(15)(a)", substitute ", paragraph 73B(15)(a) and subsection 73BH(2)".