Treasury Laws Amendment (A Tax Plan for the COVID-19 Economic Recovery) Act 2020 (92 of 2020)
Schedule 4 Enhancing the R&D Tax Incentive
Income Tax Assessment Act 1997
1 Subsection 67-30(1)
Omit "if all or part of the amount of the tax offset is worked out using the percentage in item 1 of the table in subsection 355-100(1)", substitute "if the amount of the tax offset is worked out in accordance with item 1 of the table in subsection 355-100(1) (disregarding subsection 355-100(3))".
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