Income Tax Assessment Act 1997

CHAPTER 3 - SPECIALIST LIABILITY RULES  

PART 3-45 - RULES FOR PARTICULAR INDUSTRIES AND OCCUPATIONS  

Division 355 - Research and Development  

Subdivision 355-W - Other matters  

SECTION 355-750   Review of rate when notional deductions exceed $100 million  

355-750(1)  
The Minister must cause a review of the operation of subsection 355-100(3) (about the rate of tax offset when notional deductions exceed $100 million) to be undertaken as soon as possible after the fifth anniversary of the commencement of that subsection.

355-750(2)  
The Minister must cause a copy of the report of the review to be tabled in each House of the Parliament within 15 sitting days of receiving it.


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