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 1936
52 Subsection 57-110(2) in Schedule 2D (table item 7)
Repeal the item, substitute:
|
7 |
R&D |
Sections 40-292, 40-293, 355-315 and 355-525 |
Section 40-25, 355-305 or 355-520 |