Taxation Laws Amendment (Research and Development) Act 2001 (170 of 2001)
Schedule 1 Streamlining amendments
Part 3 Research and development plans
Income Tax Assessment Act 1936
6 Application
The amendment made by item 5 applies to activities that commence to be carried on after 12 am, by legal time in the Australian Capital Territory, at the start of 1 July 2002.
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