Tax Laws Amendment (Research and Development) Act 2011 (93 of 2011)
Schedule 3 Other amendments relating to new R&D incentive
Part 6 Other amendments
Income Tax Assessment Act 1997
58 Section 10-5 (after table item headed "quarrying")
Insert:
|
R&D |
|
|
balancing adjustment |
40-292, 40-293, 355-315 and 355-525 |
|
disposal of R&D results |
355-410 |
|
feedstock adjustment |
355-465 |