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

Schedule 11 Research and development

(1) The amendments made by this Schedule apply in relation to:

(a) assessments for years of income starting after 30 June 2007; and

(b) registrations under section 39J of the Industry Research and Development Act 1986 for those years of income.

(2) A term that is used in this item and has a meaning given by the Income Tax Assessment Act 1936 has the same meaning in this item.