ITAA 1936 s 73J

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

Research and Development Tax Offset: Exempt entities and affiliates with at least 25% of the voting rights or rights to distribution of income or capital in the company

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

Research and Development: 'Aggregate research and development amount' where core technology expenditure not deducted

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

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