Tax Laws Amendment (Research and Development) Act 2011 (93 of 2011)

Schedule 3   Other amendments relating to new R&D incentive

Part 6   Other amendments

Income Tax Assessment Act 1997

73   Section 104-235 (heading)

Repeal the heading, substitute:

104-235 Balancing adjustment events for depreciating assets and certain assets used for R&D: CGT event K7