ITAA 1936 s 73BA

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

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

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