Expenditure on research and development activities

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

Research and Development: 'Aggregate research and development amount' where core technology expenditure not deducted

Research and Development: deductibility of returns on a non-share equity interest under section 73B of the ITAA 1936

Research and development: consolidated group - deductibility for head company - expenditure incurred by subsidiary as a corporate trustee

Research and development: consolidated group - effect of single entity rule - R & D activities of subsidiary deemed to be carried out on behalf of head company

Research and development: consolidated group - R & D activities of subsidiary member deemed to be carried out on behalf of head company - not on behalf of another person

Research and development: consolidated group - R & D activities of two subsidiary members - only one registered

Research and development: unpaid wages

Research and Development: application of section 73CA of the ITAA 1936 to a reimbursement arrangement - expenditure 'not at risk'

Research and Development: subsection 73B(3B) - partnership

Research and development: deduction for 'core technology expenditure' where purchase consideration comprises allotment of shares

Research and development: feedstock expenditure

R&D tax concession: is a company 'not at risk' if it can expect to recover its R&D expenditure because of the good technical prospects of its activities (rather than merely because of the terms of the relevant arrangement)?

R&D tax concession: meaning of 'primarily' in paragraph 73B(14C)(c) of the Income Tax Assessment Act 1936

Research and Development: building expenditure

Research and Development: building expenditure

Income tax: can research and development expenditure incurred by a business be deductible under section 8-1 of the Income Tax Assessment Act 1997 ('the 1997 Act')?