Taxation Laws Amendment (Research and Development) Act 2001 (170 of 2001)
Schedule 2 Plant etc.
Part 3 Effective life basis for deduction
Division 2 Amendments commencing immediately after the New Business Tax System (Capital Allowances) Act 2001
Income Tax Assessment Act 1936
67 Subsection 57-110(2) of Schedule 2D (table item 7)
Omit " and section 73BM ", substitute " and sections 73BF and 73BM ".
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