ITAA 1936 s 73I

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

Research and Development Tax Offset: Exempt entity registered holder of shares but tax paying entity beneficial owner

Research and Development Tax Offset: eligibility where a group member company has a substituted accounting period

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 Tax Offset: legal ownership of interests in a company by an exempt entity

Eligibility for Tax Offset: R&D tax offset and exempt entity ownership exception

The Commissioner's discretion to issue a written notice specifying the amount of a tax offset for research and development allowable to an eligible company

Research and Development Tax Offset and Franking Accounts: companies in loss

Research and Development Tax Offset and Franking Accounts: taxable companies