ITAA 1997 s 355-35

Income tax: when is Design Expenditure incurred by an R&D entity included in the first element of the cost of a tangible depreciating asset for the purposes of paragraph 355-225(1)(b) of the Income Tax Assessment Act 1997 (and therefore not able to be deducted under section 355-205)?

Income tax: research and development tax offsets - the 'at risk' rule

ACARP - research and development membership funding

Research and development activities delivered by associated entities

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

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

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

Income tax: when will Design Expenditure incurred by an R&D entity be included in the cost of a tangible depreciating asset within paragraph 355-225(1)(b) of the Income Tax Assessment Act 1997 (and therefore not able to be deducted under section 355-205)?

Income tax: research and development tax offsets - the at risk rule