Taxation Laws Amendment (Research and Development) Act 2001 (170 of 2001)
Schedule 2 Plant etc.
Part 3 Effective life basis for deduction
Division 1 Amendments commencing at 12 pm on 29 January 2001
Income Tax Assessment Act 1936
14 Subsection 73C(9)
Omit "and paragraph 73B(15)(a)", substitute ", paragraph 73B(15)(a) and subsection 73BH(2)".
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