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

Industry Research and Development Act 1986

46   Subsection 39EC(1)

After "73B", insert "or 73BH".