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

Schedule 11   Research and development

Part 2   Amendment of the Industry Research and Development Act 1986

66   Paragraph 39JD(1)(ba)

Omit "carrying on the activities, maintained records that substantiate the company's carrying on of the activities", substitute "the activities were carried on, maintained records that substantiate the carrying on of the activities".