Taxation Laws Amendment Act (No. 4) 1994 (181 of 1994)

Schedule 4   AMENDMENTS RELATING TO RESEARCH AND DEVELOPMENT ACTIVITIES

Part 2   INCOME TAX ASSESSMENT ACT 1936

17   Subparagraph 73B(23)(e)(i)

Omit "the deduction acceleration factor in relation to the company in relation to the year of income", substitute "1.5".