Tax Laws Amendment (2007 Measures No. 2) Act 2007 (78 of 2007)

Schedule 3   Research and development

Income Tax Assessment Act 1936

9   Application

The amendment made by item 7 applies to the first year of income commencing after 9 May 2006 and later years.

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).