New Business Tax System (Consolidation and Other Measures) Act (No. 1) 2002 (117 of 2002)

Schedule 11   Consolidation: consequential provisions for research and development

Income Tax Assessment Act 1997

11   After paragraph 701-40(2)(c)

Insert:

(d) any registration under section 39J of theIndustry Research and Development Act 1986 for particular research and development activities;