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
79 Subsection 104-240(1) (paragraph (a) of the definition of sum of reductions )
Omit “in the case of the *depreciating asset”, substitute “if the *depreciating asset is covered by subsection 104-235(1)”.
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