Tax Laws Amendment (Research and Development) Act 2011 (93 of 2011)
Schedule 3 Other amendments relating to new R&D incentive
Part 2 Prepayments of expenditure
Income Tax Assessment Act 1936
14 At the end of subsection 82KZMF(2)
Add:
Note: Deductions under section 355-205 or 355-480 of the Income Tax Assessment Act 1997 for R&D expenditure are subject to this section (see subsection 8-5(2) and section 355-105 of that Act).
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