Treasury Laws Amendment (A Tax Plan for the COVID-19 Economic Recovery) Act 2020 (92 of 2020)
Schedule 5 Enhancing the integrity of the R&D Tax Incentive
Part 2 R&D clawback and catch up amounts
Income Tax Assessment Act 1997
13 Section 10-5 (table item headed "R&D")
Omit:
|
feedstock adjustment |
355-465 |
substitute:
|
recoupments and feedstock adjustments |
355-450 |
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