Subsection 40-450(2) of the new Act has effect as if the reference to expenditure being allocated to a software development pool included a reference to expenditure being allocated to a software pool under Division 46 of the former Act.
Table of sections
40-515 Water facilities, grapevines and horticultural plants
40-520 Special rule for water facilities you no longer hold
40-525 Amounts deducted for water facilities