Tax Laws Amendment (2007 Measures No. 5) Act 2007 (164 of 2007)
Schedule 11 Research and development
Part 1 Amendment of the Income Tax Assessment Act 1936
1 Subsection 73B(1AAA)
After "deduction, to", insert "encourage research and development activities in Australia and".
Note 1: The following heading to subsection 73B(1AAA) is inserted "Object of this section".
Note 2: The following heading to subsection 73B(1AA) is inserted "Relationship with sections 73C and 73CA".
Note 3: The following heading to subsection 73B(1AB) is inserted "What is core technology".
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