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Enacting Formula

 
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On 20/06/2013, you requested for the version in force on 20/06/2013 incorporating all amendments published on or before 20/06/2013. The closest version currently available is that of 26/11/2010.
Amendment of section 37G
29.  Section 37G of the principal Act is amended —
(a)
by deleting “2013” in subsection (3)(a) and substituting “2010”;
(b)
by deleting “$450,000” in subsection (3)(b) and (ii) and substituting in each case “$300,000”;
(c)
by inserting, immediately after subsection (9), the following subsection:
“(9A)  No deduction shall be allowed to a company under this section for any year of assessment if a deduction for that expenditure has been allowed under section 14DA(1A) or (1B) for that year of assessment.”; and
(d)
by inserting, immediately after the word “Government” in paragraph (c) of the definition of “qualifying research and development expenditure” in subsection (10), the words “or a statutory board”.