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
2 Subsection 67-30(1) (notes)
Repeal the notes, substitute:
Note: Otherwise, the tax offset will be a non-refundable tax offset (see item 35 of the table in subsection 63-10(1)).
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