Tax Laws Amendment (2007 Measures No. 5) Act 2007 (164 of 2007)
Schedule 11 Research and development
Part 1 Amendment of the Income Tax Assessment Act 1936
39 Paragraphs 73T(3)(a) and (4)(a)
Omit "was eligible to claim an additional deduction under section 73Y", substitute "could deduct an amount under section 73QA or 73QB".
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).
