ITAA 1936 s 73B

Income tax: can research and development expenditure incurred by a business be deductible under section 8-1 of the Income Tax Assessment Act 1997 ('the 1997 Act')?

Income tax: international transfer pricing - cost contribution arrangements

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

Income tax: research and development: membership funding for the Australian Coal Association Research Program

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

Income tax: research and development tax concession: 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: 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: deductibility of returns on a non-share equity interest under section 73B of the ITAA 1936

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

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

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

R&D tax concession: is a company 'not at risk' if it can expect to recover its R&D expenditure because of the good technical prospects of its activities (rather than merely because of the terms of the relevant arrangement)?

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

Research and Development: building expenditure

Income tax: is the allotment of shares as consideration for services performed by another party on research and development activities expenditure incurred under section 73B of the Income Tax Assessment Act 1936 (ITAA)?

Income tax: research and development: plant expenditure