Tax Laws Amendment (2007 Measures No. 5) Act 2007 (164 of 2007)

Schedule 11   Research and development

Part 1   Amendment of the Income Tax Assessment Act 1936

6   Subsection 73B(9)

After "this section" (first occurring), insert "(except subsection (14C))".

Note: The following heading to subsection 73B(9) is inserted "No deduction for expenditure on activities for another person".