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
49 Subsection 39HH(2) (note)
After "73B", insert "or 73BH".