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 1   Schemes to reduce income tax

Income Tax Assessment Act 1936

3   At the end of subsection 177C(1)

Add:

; and (h) in a case to which paragraph (bd) applies - the amount of the whole of the offset or of the part of the offset, as the case may be, referred to in that paragraph.