ITAA 1936 s 73C(3)(b)

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: application of clawback against other and core technology expenditure incurred on unregistered research and development activities