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
25 Subsection 57-85(3) of Schedule 2D (table item 13)
Omit " Section 73B ", substitute " Sections 73B and 73BH ".
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