Income Tax Assessment Act 1936

Div 3 heading inserted by No 172 of 1978.

S 73W repealed by No 164 of 2007 , s 3 and Sch 11 item 42, effective 25 September 2007. For application provision, see note under s 73B(1AAA) . For transitional provisions regarding reduced notional expenditure on foreign owned R & D, see note under s 73P(1) . S 73W formerly read:

SECTION 73W PREMIUM AMOUNT  
73W
The premium amount of the eligible company, together with each group member for the Y ₀ year of income, is the R & D spend of the eligible company for the Y ₀ year of income less:

(a) the running average for the Y ₀ year of income; and

(b) the adjustment balance.

S 73W inserted by No 170 of 2001.