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Tax Laws Amendment (Research and Development) Bill 2010

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2008-2009-2010

 

The Parliament of the

Commonwealth of Australia

 

THE SENATE

 

 

 

Tax Laws Amendment (Research and Development) Bill 2010

 

 

(1)     Schedule  1 , item  1 , page 5 (line 21) , at the end of subsection 355-5 (2), add “ (including new knowledge in the form of new or improved materials, products, devices, processes or services ) ”.

[object]

(2)     Schedule  1 , item  1 , page 6 (line 11) , omit “ about the creation ”, substitute “new knowledge in the form”.

[core R&D activities]