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
Industry Research and Development Act 1986
92 Application
The amendments made by this Division to the Income Tax Assessment Act 1936 and the Income Tax Assessment Act 1997 apply to assessments for the income year in which 1 July 2001 occurs and for later income years.
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