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
47 Subsection 245-140(1) in Schedule 2C (definition of table of deductible expenditure , table item 8, column 2)
Omit "and 73Y", substitute ", 73QA and 73QB".
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