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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