Treasury Laws Amendment (A Tax Plan for the COVID-19 Economic Recovery) Act 2020 (92 of 2020)
Schedule 5 Enhancing the integrity of the R&D Tax Incentive
Part 2 R&D clawback and catch up amounts
Income Tax Assessment Act 1997
38 Subsection 995-1(1) (definition of feedstock revenue)
Omit "section 355-470", substitute "subsection 355-445(4)".