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

90   Subparagraph 39M(1)(a)(ii)

After "plant", insert ", an asset".