Income Tax Assessment Act 1936

Div 3 heading inserted by No 172 of 1978.

S 73S repealed by No 93 of 2011, s 3 and Sch 3 item 44, effective 8 September 2011. For application, savings and transitional provisions see note under s 82KZLB . S 73S formerly read:

SECTION 73S CALCULATING THE AMOUNTS RELEVANT TO THE ADDITIONAL DEDUCTION  
73S
If a negative result is obtained from a calculation in section 73T or 73V , that result is taken to be zero.

S 73S amended by No 164 of 2007 , s 3 and Sch 11 item 38, by substituting " or 73V " for " , 73V or 73W " , effective 25 September 2007. For application provision, see note under s 73B(1AAA) . For transitional provisions regarding reduced notional expenditure on foreign owned R & D, see note under s 73P(1) .

Former s 73S amended by No 78 of 2007 , s 3 and Sch 3 item 17, by substituting " , 73V or 73W " for " or 73V " , applicable to years of income commencing on or after 1 July 2001.

S 73S inserted by No 170 of 2001.