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

Schedule 3   Other amendments relating to new R&D incentive

Part 2   Prepayments of expenditure

Income Tax Assessment Act 1936

13   Paragraph 82KZMF(2)(a)

Omit “section 73B, 73BA, 73BH, 73QA, 73QB or former section 73Y of this Act or”.