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

50   Paragraph 39N(3)(b)

Omit "subsection 73B(33A)", substitute "subsections 73B(33A) and 73BM(4)".