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
73 Section 104-235 (heading)
Repeal the heading, substitute:
104-235 Balancing adjustment events for depreciating assets and certain assets used for R&D: CGT event K7
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