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
22 Application
The amendments made by this Part apply to deductions claimed for the 1994-95 year of income, or any later year of income, in respect of expenditure related to research and development activities.
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