Legislation

ITAA 1936 s 73J(1)

ATO documents that consider ITAA 1936 s 73J(1)

5 documents

ATO ID 2003/660currentATO ID · 2003

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

ATO ID 2003/895currentATO ID · 2003

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

ATO ID 2003/989currentATO ID · 2003

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

ATO ID 2005/23currentATO ID · 2005

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

ATO ID 2005/86currentATO ID · 2005

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