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
21 Subsection 124ZF(1) (definition of 'research and development activities')
Omit subparagraph (a)(ii), substitute:
"(ii) would be research and development activities for the purposes of that section if subsection (2A) of that section were amended so that references in that subsection to an eligible company included references to a person other than an eligible company; and".
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