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 1936

3   Subsection 6(1)

Insert:

MEC group has the same meaning as in theIncome Tax Assessment Act 1997.

Copyright notice

© Australian Taxation Office for the Commonwealth of Australia

You are free to copy, adapt, modify, transmit and distribute material on this website as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).