ITAA 1936 s 73B(1)

Research and development: consolidated group - deductibility for head company - expenditure incurred by subsidiary as a corporate trustee

Research and development: consolidated group - effect of single entity rule - R & D activities of subsidiary deemed to be carried out on behalf of head company

Research and development: consolidated group - R & D activities of subsidiary member deemed to be carried out on behalf of head company - not on behalf of another person

Research and development: consolidated group - R & D activities of two subsidiary members - only one registered

Research and development: unpaid wages

Capital Allowances: depreciating asset - section 73BA depreciating asset - full-scale test model

Capital Allowances: cost - section 73BA depreciating asset - full-scale test model - refinement expenses

Capital Allowances: balancing adjustment event - 'section 73BA depreciating asset' - existing full-scale test model - discontinued use

Capital Allowances: cost - 'section 73BA depreciating asset' - new full-scale test model - re-use of components from earlier test model

Research and Development: application of section 73CA of the ITAA 1936 to a reimbursement arrangement - expenditure 'not at risk'

Research and Development: subsection 73B(3B) - partnership

Research and development: deduction for 'core technology expenditure' where purchase consideration comprises allotment of shares

Research and development: feedstock expenditure

Research and development: clawback (section 73C) for grants and recouped expenditure where the grant or recoupment may be subject to a repayment obligation

R&D tax concession: meaning of 'primarily' in paragraph 73B(14C)(c) of the Income Tax Assessment Act 1936

Research and Development: building expenditure

Research and Development: building expenditure

The Commissioner's discretion to issue a written notice specifying the amount of a tax offset for research and development allowable to an eligible company

Research and Development: Deduction for core technology expenditure where expenditure paid by allotment of shares

Research and Development: application of clawback against other and core technology expenditure incurred on unregistered research and development activities