Taxation Laws Amendment (Research and Development) Act 2001 (170 of 2001)
Schedule 4 Incremental tax incentive
Income Tax Assessment Act 1936
1 At the end of paragraph 73C(2)(b)
Add ", or another person has received or become entitled to receive such a recoupment or grant where the other person is, at the time of receipt or entitlement, grouped with the first-mentioned company as mentioned in section 73L".
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