Document ID: chunk:federal_register_of_legislation:C2005C00282:clause:2_4
Version: federal_register_of_legislation:C2005C00282
Segment Type: clause
Provision Reference: sch 2 cl 4
Character Range: 9804–10389

4  Subsection 73B(1) (at the end of paragraph (b) of the definition of aggregate research and development amount)
Add:
  , where that expenditure was incurred in respect of plant:
 (i) acquired, or constructed, under a contract entered into at or before 12 pm, by legal time in the Australian Capital Territory, on 29 January 2001; or
 (ii) that the company commenced to construct at or before 12 pm, by legal time in the Australian Capital Territory, on 29 January 2001.

Note: The heading to section 73B is altered by omitting "Expenditure", and substituting "Certain expenditure".