Other

Research and Development - 3 Year History - Additional Deduction

R&D tax offset: 'R&D group turnover' - licence fees payable over more than one year of income

Research and Development Tax Offset: Exempt entities and affiliates with at least 25% of the voting rights or rights to distribution of income or capital in the company

Research and Development Tax Offset: Exempt entity registered holder of shares but tax paying entity beneficial owner

Research and Development Tax Offset: eligibility where a group member company has a substituted accounting period

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

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

Research and Development: 'R&D group turnover' - value of supplies made in the year of income - contract for provision of services

Research and Development: 'R&D group turnover' - value of supplies made in the year of income - interest payments

Research and Development: 'R&D group turnover' - supplies made in the course of carrying on business

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

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

Research and Development Tax Offset: legal ownership of interests in a company by an exempt entity

Research and Development Tax Offset: 'R&D group turnover' where ownership of interests in an eligible company by an entity in capacity as trustee

Eligibility for Tax Offset: R&D tax offset and exempt entity ownership exception