Item 7 Plant AND Pilot Plant Deductions PRE 29 JAN 2001 Including Disposal Losses
ATO (CWLTH) resource. Rules Mate indexes this as part of the Australian compliance corpus. Click through for the regulator's primary source.
https://www.ato.gov.au/forms-and-instructions/research-and-development-tax-concession-2008-instructions-for-excel-spreadsheet-version/part-a-calculation-of-rd-deduction/item-7-plant-and-pilot-plant-deductions-pre-29-jan-2001-including-disposal-losses
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