Taxation Laws Amendment Act (No. 4) 1994 (181 of 1994)
Schedule 4 AMENDMENTS RELATING TO RESEARCH AND DEVELOPMENT ACTIVITIES
Part 2 INCOME TAX ASSESSMENT ACT 1936
10 Subsection 73B(1) (definition of 'aggregate research and development amount')
Add at the end (but not as part of paragraph (d)) "but does not include expenditure on overseas research and development activities that is not certified expenditure".
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