ITAA 1936 s 73H(2)

Research and Development: 'R&D group turnover' - value of supplies made in the year of income - contract for provision of services

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

Research and Development: 'R&D group turnover' - supplies made in the course of carrying on business

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