Taxation Laws Amendment (Research and Development) Act 2001 (170 of 2001)
Schedule 3 Refundable tax offset
Taxation (Interest on Overpayments and Early Payments) Act 1983
19 Application
(1) Subject to subitem (2), the amendments made by this Schedule apply to assessments for the first year of income starting after 30 June 2001 and for later years.
(2) The amendments made by items 14 to 18 (inclusive) apply to assessments made after 30 June 2001.
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