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Legislation
ATO documents that consider ITAA 1936 s 73B(14)
12 documents
Income tax: research and development: membership funding for the ACA Low Emissions Technologies Program
R&D tax offset abuse through registered research agencies
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: 'group membership period' and effect of viable business transfer
Research and Development: deductibility of returns on a non-share equity interest under section 73B of the ITAA 1936
Research and development: unpaid wages
Research and development: feedstock expenditure
Research and Development: building expenditure
Research and Development: building expenditure
Research and Development: application of clawback against other and core technology expenditure incurred on unregistered research and development activities
Superannuation deductions and the research and development tax concession