Tax Laws Amendment (2007 Measures No. 5) Act 2007 (164 of 2007)

Schedule 11   Research and development

Part 1   Amendment of the Income Tax Assessment Act 1936

47   Subsection 245-140(1) in Schedule 2C (definition of table of deductible expenditure , table item 8, column 2)

Omit "and 73Y", substitute ", 73QA and 73QB".