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Legislation
ATO documents that consider ITAA 1936 s 73C
10 documents
Income tax: government payments to industry to assist entities (including individuals) to continue, commence or cease business
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: clawback (section 73C) for grants and recouped expenditure and the Pharmaceutical Industry Investment Program
Research and development: clawback (section 73C) for grants and recouped expenditure where the grant or recoupment may be subject to a repayment obligation
Income tax: government payments to industry to assist entities (including individuals) to continue, commence or cease business
Research and Development: application of clawback against other and core technology expenditure incurred on unregistered research and development activities