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 1997
81B Paragraph 104-235(4)(a)
After "*depreciating asset", insert "or the section 73BA depreciating asset".
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