Treasury Laws Amendment (A Tax Plan for the COVID-19 Economic Recovery) Act 2020 (92 of 2020)
Schedule 5 Enhancing the integrity of the R&D Tax Incentive
Part 2 R&D clawback and catch up amounts
Income Tax Rates Act 1986
39 Subsection 12(7)
Omit "sections 12A and 12B" (wherever occurring), substitute "section 12A".
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