New Business Tax System (Consolidation and Other Measures) Act 2003 (16 of 2003)
Schedule 23 Consolidation: research and development
Income Tax Assessment Act 1936
1 At the end of subsection 73B(23)
Add:
Note: This subsection does not apply to an asset whose tax cost is set under Division 701 of the Income Tax Assessment Act 1997: see section 73BAG of this Act.
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