Legislation

ITAA 1936 s 73B, 73BA, 73BH or 73Y

ATO documents that consider ITAA 1936 s 73B, 73BA, 73BH or 73Y

3 documents

R&D tax offset: 'R&D group turnover' - licence fees payable over more than one year of income

Research and Development: 'R&D group turnover' - value of supplies made in the year of income - contract for provision of services

Research and Development: 'R&D group turnover' - value of supplies made in the year of income - interest payments