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

53   At the end of subsection 57-110(2) in Schedule 2D

Add:

Note: Item 7 of the table is expanded by section 355-340 of the Income Tax (Transitional Provisions) Act 1997.