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
77 Paragraph 104-235(4)(a)
Repeal the paragraph, substitute:
(a) the *depreciating asset covered by subsection (1) or (1B) is a *pre-CGT asset; or
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