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 1936

67   Subsection 57-110(2) of Schedule 2D (table item 7)

Omit " and section 73BM ", substitute " and sections 73BF and 73BM ".