Legislation

ITAA 1936 s 73Y

ATO documents that consider ITAA 1936 s 73Y

7 documents

CR 2010/44currentCR · 2010

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

ATO ID 2002/985currentATO ID · 2002

Research and Development - 3 Year History - Additional Deduction

ATO ID 2003/990currentATO ID · 2003

Research and Development: additional deduction for incremental expenditure where a group member company has a substituted accounting period

ATO ID 2003/991currentATO ID · 2003

Research and Development: additional deduction for incremental expenditure where a company has a transitional substituted accounting period

ATO ID 2004/808currentATO ID · 2004

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

ATO ID 2004/973currentATO ID · 2004

Research and Development: Additional deduction for incremental expenditure where a company has a transitional substituted accounting period in relation to the 'deduction year'

ATO ID 2005/152currentATO ID · 2005

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