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Remedial matters

Remedial amendments to the research and development tax credit

2009 remedial amendments to the research and development tax credit clarify policy intention and make some technical changes to the administration of the credit.

Remedial amendments have been made to the research and development tax credits for the 2008-09 income year. The amendments clarify the policy intention of the tax credit and make some technical changes to the administration of the tax credit.

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