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
84 Paragraphs 108-55(1)(a) and (b)
Repeal the paragraphs, substitute:
(a) Subdivision 40-D; or
(b) section 355-315 or 355-525 (about R&D).
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