New Business Tax System (Consolidation and Other Measures) Act 2003 (16 of 2003)
Schedule 23 Consolidation: research and development
Income Tax Assessment Act 1936
4 Paragraph 73BF(1)(b)
Repeal the paragraph, substitute:
(b) one or more deductions have been allowed or are allowable to the eligible company under section 73BA or 73BH for the asset for a year or years of income, or would have been so allowed or allowable if:
(i) the company had not chosen a tax offset under section 73I; or
(ii) section 73BAF had not been enacted; and
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