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TAX LAWS AMENDMENT (2009 MEASURES NO. 4) ACT 2009 - SCHEDULE 1

Research and development

 

Income Tax Assessment Act 1936

1   Paragraph 73J(1)(c)

Omit "$1,000,000", substitute "$2,000,000".

2   Application

The amendment made by this Schedule applies to years of income starting on or after 1   July 2009.




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