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

27   Subsection 57-110(2) of Schedule 2D (table item 7, column 4)

After " Section 73B ", insert " or 73BH ".