ITAA 1936 s 73L

Income tax: research and development: membership funding for the ACA Low Emissions Technologies Program

Income tax: research and development tax concession: membership funding for the ACA Low Emissions Technologies Program

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

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

Research and Development: 'group membership period' and effect of viable business transfer

Research and Development: group membership period under section 73R of the ITAA 1936

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

Research and development: clawback (section 73C) for grants and recouped expenditure where the grant or recoupment may be subject to a repayment obligation