Treasury Laws Amendment (A Tax Plan for the COVID-19 Economic Recovery) Act 2020 (92 of 2020)
Schedule 4 Enhancing the R&D Tax Incentive
Income Tax Assessment Act 1997
5 Subsection 355-100(1) (table items 2 and 3, column headed "The percentage is:")
Omit "38.5%", substitute "the R&D entity's *corporate tax rate for the income year".
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