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 1997

30   Section 10-5 (table item headed 'research & development')

After " 73B(27A), (27C) ", insert " , 73BM(4), (6) ".