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

78   Subsection 104-240(1)

Omit “or the section 73BA depreciating asset”, substitute “covered by subsection 104-235(1) or (1B)”.