Taxation Laws Amendment (Research and Development) Act 2001 (170 of 2001)

Schedule 2   Plant etc.

Part 3   Effective life basis for deduction

Division 1   Amendments commencing at 12 pm on 29 January 2001

Income Tax Assessment Act 1997

35   Section 42-65 (table item 9)

Omit "the research and development provisions", substitute "section 73B of the Income Tax Assessment Act 1936".