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 (Transitional Provisions) Act 1997

41   Subsection 40-292(3) (formula)

Repeal the formula (not including the definitions), substitute:


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