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

Schedule 2   Plant etc.

Part 3   Effective life basis for deduction

Division 2   Amendments commencing immediately after the New Business Tax System (Capital Allowances) Act 2001

Industry Research and Development Act 1986

86   Subsection 39EC(1)

Omit "or 73BH", substitute ", 73BA, 73BH or 73Y, or a tax offset under section 73I,".