Tax Laws Amendment (2007 Measures No. 5) Act 2007 (164 of 2007)
Schedule 11 Research and development
Part 3 Application and transitional provisions
78 Application
(1) The amendments made by this Schedule apply in relation to:
(a) assessments for years of income starting after 30 June 2007; and
(b) registrations under section 39J of the Industry Research and Development Act 1986 for those years of income.
(2) A term that is used in this item and has a meaning given by the Income Tax Assessment Act 1936 has the same meaning in this item.
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