ITAA 1997 s 355

Temporary full expensing

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

ACARP - research and development membership funding

Research and development activities conducted overseas for foreign related entities

Research and Development: feedstock adjustments - creation of a prototype

Research and Development: transitional substituted accounting period (SAP) access to research and development tax incentive

Research and Development: building expenditure

Income tax: Research and Development: Disposal of research & development results

Research and Development: Carry forward R&D tax offsets at joining time for a consolidated group

Capital Allowances: cost - copyright - expenditure on creating subject matter of an educational programme