Tax Laws Amendment (Research and Development) Act 2011 (93 of 2011)

Schedule 3   Other amendments relating to new R&D incentive

Part 6   Other amendments

Income Tax Assessment Act 1997

104   Subsection 701-55(2)

Omit “Subdivision 328-D, and sections 73BA and 73BF of the Income Tax Assessment Act 1936,”, substitute “Subdivisions 328-D and 355-E”.