Tax and Superannuation Laws Amendment (2016 Measures No. 2) Act 2017 (15 of 2017)
Schedule 4 Miscellaneous amendments
Part 2 Other amendments of principal Acts
Income Tax Assessment Act 1997
49 Subsection 43-140(1) (paragraph (a) of note 2)
Repeal the paragraph, substitute:
(a) if section 250-150 applies - you are taken not to be using the capital work for the purpose of producing assessable income, or for the purpose of conducting R&D activities, to the extent specified under subsection 250-150(3); or
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