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 Rates Act 1986

39   Subsection 12(7)

Omit "sections 12A and 12B" (wherever occurring), substitute "section 12A".