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

7   Subsection 73B(9)

After "this section" (last occurring), insert "(except subsections (14C) and (14D))".

Note 1: The following heading to subsection 73B(10) is inserted "No deduction for unregistered company".

Note 2: The following heading to subsection 73B(11) is inserted "Advance R and D expenditure".

Note 3: The following heading to subsection 73B(12) is inserted "Deductions for core technology expenditure".

Note 4: The following heading to subsection 73B(13) is inserted "Deduction for contracted expenditure".

Note 5: The following heading to subsection 73B(14) is inserted "Deduction for research and development expenditure".

Note 6: The following heading to subsection 73B(14AA) is inserted "Reduced rate of deduction under subsection (13) or (14)".

Note 7: The following heading to subsection 73B(14A) is inserted "Deduction for interest expenditure".

Note 8: The following heading to subsection 73B(14B) is inserted "Deduction for residual feedstock expenditure".