ITAA 1936 s 73B(1)

Income tax: tax consequences for a company of issuing shares for assets or for services

Income tax: research and development: membership funding for the ACA Low Emissions Technologies Program

Section 73C Income Tax Assessment Act 1936 (ITAA 1936) and the Automotive Competitiveness and Investment Scheme

Research and Development - 3 Year History - Additional Deduction

Research and Development Tax Offset: Exempt entity registered holder of shares but tax paying entity beneficial owner

Research and Development Tax Offset: eligibility where a group member company has a substituted accounting period

Research and Development: additional deduction for incremental expenditure where a group member company has a substituted accounting period

Research and Development: application of clawback against expenditure incurred on acquisition or construction of pre-29 January 2001 plant

Research and Development: clawback - when has a company received, or become entitled to receive, a grant or recoupment

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

Research and Development: 'R&D group turnover' - supplies made in the course of carrying on business

Research and Development: clawback (section 73C) for grants and recouped expenditure and the Pharmaceutical Industry Investment Program

Research and Development: Additional deduction for incremental expenditure where a company has a transitional substituted accounting period in relation to the 'deduction year'

Research and Development Tax Offset: legal ownership of interests in a company by an exempt entity

Research and Development: 'Aggregate research and development amount' where core technology expenditure not deducted

Research and Development: deductibility of returns on a non-share equity interest under section 73B of the ITAA 1936

Research and Development: Deductions under section 73BA of the ITAA 1936 in relation to an asset acquired or constructed pre-29 January 2001

Research and Development: Deductions under section 73BA of the ITAA 1936 in relation to an asset that becomes an asset of the head company under subsection 701-1(1) of the ITAA 1997

Research and Development Tax Offset: 'R&D group turnover' where ownership of interests in an eligible company by an entity in capacity as trustee