Taxation Laws Amendment (Research and Development) Act 2001 (170 of 2001)
Schedule 2 Plant etc.
Part 1 Retrospective change to qualifying plant expenditure
Income Tax Assessment Act 1936
2 Application
The amendment made by this Part applies to expenditure incurred by an eligible company on:
(a) the acquisition, or the construction, under a contract entered into on or after 1 July 1985, of a unit of plant; or
(b) the construction by the company, being construction that commenced on or after 1 July 1985, of a unit of plant.
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