Tax Laws Amendment (Research and Development) Act 2011 (93 of 2011)
Schedule 3 Other amendments relating to new R&D incentive
Part 6 Other amendments
Income Tax Assessment Act 1997
104 Subsection 701-55(2)
Omit “Subdivision 328-D, and sections 73BA and 73BF of the Income Tax Assessment Act 1936,”, substitute “Subdivisions 328-D and 355-E”.
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