Legislation

ITAA 1936 s 73CA

ATO documents that consider ITAA 1936 s 73CA

3 documents

TD 2021/9ECcurrentTD · 2021

Compendium

ATO ID 2006/68currentATO ID · 2006

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

ATO ID 2009/107currentATO ID · 2009

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)?