Tax Laws Amendment (Research and Development) Act 2011 (93 of 2011)
Schedule 3A Quarterly credits
Part 2 Power to make regulations to modify operation of Acts
2 Regulations may modify operation of Acts to allow quarterly credits
(1) The Governor-General may make regulations modifying the operation of one or more of the relevant Acts for the purpose of achieving the objectives set out in this Part. The regulations have effect accordingly.
(2) The Minister must recommend to the Governor-General that the Governor-General make regulations under subitem (1) before 1 January 2014.
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