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
6 Subsection 355-100(1) (note)
Repeal the note, substitute:
Note 1: The tax offset will be a refundable tax offset if item 1 of the table applies (see section 67-30).
Note 2: The tax offset is increased under subsection (1A) of this section if item 2 or 3 of the table applies.
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