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

22   Application

The amendments made by this Part apply to deductions claimed for the 1994-95 year of income, or any later year of income, in respect of expenditure related to research and development activities.