ITAA 1936 s 73H

R&D tax offset: 'R&D group turnover' - licence fees payable over more than one year of income

Research and Development: 'R&D group turnover' - value of supplies made in the year of income - interest payments

Research and Development Tax Offset: 'R&D group turnover' where ownership of interests in an eligible company by an entity in capacity as trustee