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Legislation
ATO documents that consider ITAA 1936 s 73B
28 documents
Income tax: international transfer pricing - cost contribution arrangements
Income tax: tax consequences for a company of issuing shares for assets
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 (pre 29 January 2001)
Research and Development: Deduction for core technology expenditure where expenditure paid by allotment of shares
Research and Development Tax Offset and Franking Accounts: taxable companies
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