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

Schedule 2   Plant etc.

Part 3   Effective life basis for deduction

Division 2   Amendments commencing immediately after the New Business Tax System (Capital Allowances) Act 2001

Income Tax Assessment Act 1936

66   Subsection 57-85(3) of Schedule 2D (table item 13)

Omit " and 73BH ", substitute " , 73BA, 73BH and 73Y ".