Legislation

ITAA 1936 s 73D

ATO documents that consider ITAA 1936 s 73D

2 documents

Income tax: does 'expenditure on research and development activities'. in subsection 73B(27A) and sections 73C and 73D of the Income Tax Assessment Act 1936 , include 'core technology expenditure'?

ATO ID 2004/569 (Withdrawn)withdrawnATO ID · 2004

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