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
33 Section 355-530
Omit "For the purposes of sections 40-292 (balancing adjustments for decline in value) and", substitute "For the purposes of section".
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