s 355-340
In forceBalancing adjustment—tax exempt entities that become taxable
Chapter 3Specialist liability rules
Part 3-45Rules for particular industries and occupations
Division 355Research and Development
Subdivision 355-EBalancing adjustments for decline in value deductions for assets used in R&D activities
355-340 Balancing adjustment—tax exempt entities that become taxable
Item 7 of the table in subsection 57‑110(2) in Schedule 2D to the Income Tax Assessment Act 1936 applies as if the deduction rules set out in the final column of that item also included former sections 73BA and 73BH of the Income Tax Assessment Act 1936.
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