Taxation Laws Amendment (Research and Development) Act 2001 (170 of 2001)
Schedule 2 Plant etc.
Part 3 Effective life basis for deduction
Division 2 Amendments commencing immediately after the New Business Tax System (Capital Allowances) Act 2001
Income Tax Assessment Act 1936
53 Subsection 73B(1) (paragraph (b) of the definition of excluded plant expenditure )
Before "unit", insert "section 73BA depreciating asset (as defined by section 73BB) or a".
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