Tax Laws Amendment (Research and Development) Act 2011 (93 of 2011)
Schedule 3 Other amendments relating to new R&D incentive
Part 4 Capital works
Income Tax Assessment Act 1997
27 Paragraph 43-70(2)(g)
Repeal the paragraph, substitute:
(g) expenditure on property for which a deduction under section 355-305 or 355-520 is allowable for the property, or would be allowable if the property were for use for conducting *R&D activities; or
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