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
91 Subsection 205-15(1) (table items 1 and 2)
After “that part of the payment that is attributable to the period during which the entity was a franking entity”, insert “, less any reduction under subsection (4)”.
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