Document ID: chunk:federal_register_of_legislation:C2005C00282:clause:2_5
Version: federal_register_of_legislation:C2005C00282
Segment Type: clause
Provision Reference: sch 2 cl 5
Character Range: 10389–10877

5  Subsection 73B(1) (at the end of paragraph (ba) of the definition of aggregate research and development amount)
Add:
  , where:
 (i) the unit or units were acquired, or constructed, under a contract or contracts entered into by the company at or before 12 pm, by legal time in the Australian Capital Territory, on 29 January 2001; or
 (ii) the company commenced to construct the unit or units at or before 12 pm, by legal time in the Australian Capital Territory, on 29 January 2001.