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

84   Paragraphs 108-55(1)(a) and (b)

Repeal the paragraphs, substitute:

(a) Subdivision 40-D; or

(b) section 355-315 or 355-525 (about R&D).