Income Tax (Consequential Amendments) Act 1997 (39 of 1997)
Schedule 1 Consequential amendments of the Income Tax Assessment Act 1936
60 Subsection 73B(1) (paragraph (d) of the definition of aggregate research and development amount)
After “Division 10D”, insert “of this Part, or Division 43 of the Income Tax Assessment Act 1997,”.
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