Document ID: chunk:federal_register_of_legislation:C2011C00519:clause:11_5
Version: federal_register_of_legislation:C2011C00519
Segment Type: clause
Provision Reference: sch 11 cl 5
Character Range: 277123–278671

5  After subsection 73B(1B)
Insert:

 (1BA) Subsection (1B) does not apply to expenditure covered by subsection (14C) (ignoring paragraphs (14C)(f) and (g)).

Note 1: The following heading to subsection 73B(1C) is inserted "What use of plant counts for definition of plant expenditure".

Note 2: The following heading to subsection 73B(2) is inserted "Disregarding transfer of property connected with security".

Note 3: The following heading to subsection 73B(2A) is inserted "Limits on what are research and development activities".

Note 4: The following heading to subsection 73B(3) is inserted "Expenditure by eligible company as trustee not counted".

Note 5: The following heading to subsection 73B(3A) is inserted "Partnerships".

Note 6: The following heading to subsection 73B(4) is inserted "Definition of qualifying plant expenditure".

Note 7: The following heading to subsection 73B(4A) is inserted "Definitions of written‑down value".

Note 8: The following heading to subsection 73B(4C) is inserted "Definition of qualifying pilot plant expenditure".

Note 9: The following heading to subsection 73B(4D) is inserted "Deductible amount of qualifying expenditure on post‑23 July 1996 pilot plant".

Note 10: The following heading to subsection 73B(5) is inserted "Limit on qualifying plant expenditure".

Note 11: The following heading to subsection 73B(5A) is inserted "Expenditure on building does not count for this section".

Note 12: The following heading to subsection 73B(6) is inserted "Cost of plant before 19 August 1992".