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
7 Application of amendment
The amendment made by this Division applies to activities carried on on or after 1 July 1985 (including after the commencement of this section).
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