New Business Tax System (Consolidation and Other Measures) Act (No. 1) 2002 (117 of 2002)
Schedule 11 Consolidation: consequential provisions for research and development
Income Tax Assessment Act 1997
10 At the end of subsection 701-40(1)
Add:
Note: Section 73BAD of theIncome Tax Assessment Act 1936 overrides this rule for the purposes of the research and development incremental expenditure provisions.
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