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

Schedule 2   Plant etc.

Part 3   Effective life basis for deduction

Division 1   Amendments commencing at 12 pm on 29 January 2001

Income Tax Assessment Act 1936

25   Subsection 57-85(3) of Schedule 2D (table item 13)

Omit " Section 73B ", substitute " Sections 73B and 73BH ".