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 1997
31 Section 20-5 (table item 5)
After " 73B(27A) ", insert " , 73BM(4) ".
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