Income Tax Assessment Act 1997

SDiv355-I

Amended by:

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Tax Laws Amendment (Research and Development) Act 2011 (assent 8/08/2011)

Explanatory Memorandum - REPS
Correction to the Explanatory Memorandum - REPS
Supplementary Explanatory Memorandum - SEN
Second Reading Speech - REPS

3-Sch1-Cl1

Commenced	Action	Note
8/09/2011	Insert	Title 'Subdivision 355-I - Application to earlier income year R&D expenditure incurred to associates'