Taxation Laws Amendment Act (No. 3) 1992 (98 of 1992)
Part 2 AMENDMENT OF THE INCOME TAX ASSESSMENT ACT 1936
Division 3 Amendment relating to expenditure on research and development activities
6 Expenditure on research and development activities
Section 73B of the Principal Act is amended by omitting from paragraph (2)(c) "determining the size or quality of any deposits" and substituting "discovering deposits, determining more precisely the location of deposits or determining the size or quality of deposits".
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