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
48 Subsection 355-320(4) (formula)
Repeal the formula (not including the definitions), substitute:
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