New Business Tax System (Consolidation and Other Measures) Act 2003 (16 of 2003)
Schedule 23 Consolidation: research and development
Income Tax Assessment Act 1997
11 Paragraph 40-292(3)(b)
After "1.25", insert "(or would have been so worked out had section 73BAF of the Income Tax Assessment Act 1936 not been enacted)".
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).
