Taxation Laws Amendment (Research and Development) Act 2001 (170 of 2001)
2 Commencement
(1) Subject to this section, this Act commences on the day on which it receives the Royal Assent.
(2) Division 1 of Part 3 of Schedule 2 is taken to have commenced at 12 pm, by legal time in the Australian Capital Territory, on 29 January 2001.
(3) Division 2 of Part 3 of Schedule 2 commences, or is taken to have commenced, immediately after the commencement of Schedule 1 to the New Business Tax System (Capital Allowances) Act 2001.