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
6 Subsection 73B(9)
After "this section" (first occurring), insert "(except subsection (14C))".
Note: The following heading to subsection 73B(9) is inserted "No deduction for expenditure on activities for another person".
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