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
36 Paragraph 42-85(2)(a)
Omit "section 73B", substitute "sections 73B and 73BH".