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

88   Subsection 118-24(1)

Omit “or a section 73BA depreciating asset (within the meaning of section 73BB of the Income Tax Assessment Act 1936)”.