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

Schedule 4   AMENDMENTS RELATING TO RESEARCH AND DEVELOPMENT ACTIVITIES

Part 1   INDUSTRY RESEARCH AND DEVELOPMENT ACT 1986

8   Application

The amendment made by item 6 applies to the joint registration of companies on or after 1 July 1994 in respect of a proposed project or proposed projects comprising or including research and development activities starting on or after that date.