Taxation Laws Amendment (Research and Development) Act 2001 (170 of 2001)

Schedule 2   Plant etc.

Part 3   Effective life basis for deduction

Division 2   Amendments commencing immediately after the New Business Tax System (Capital Allowances) Act 2001

Income Tax Assessment Act 1997

81D   Subsection 104-240(2)

Omit "*depreciating asset's * cost", substitute "*cost of the *depreciating asset or the section 73BA depreciating asset".