ITAA 1936 s 10BA

Income tax: do moneys used to acquire financial securities or which are otherwise set aside to fund a guaranteed return to investors satisfy the 'expended directly' requirement of Division 10BA of Part III of the Income Tax Assessment Act 1936?

Income tax: research and development tax offsets: feedstock adjustments

Income tax: Does expenditure on the acquisition of financial securities satisfy the 'expended directly' requirement of Division 10BA of Part III of the Income Tax Assessment Act 1936?

Income tax: research and development tax offsets: feedstock adjustments