Legislation

ITAA 1936 s of a second loan obtained by an eligible company to pay out loans used to finance expenditure on research and development activities (deductible under section 73B

ATO documents that consider ITAA 1936 s of a second loan obtained by an eligible company to pay out loans used to finance expenditure on research and development activities (deductible under section 73B

1 document

TD 94/D22WwithdrawnTD

Withdrawal - Income tax: is any part of a second loan obtained by an eligible company to pay out loans used to finance expenditure on research and development activities (deductible under section 73B of the Income Tax Assessment Act 1936 ) assessable income of the company?