Income Tax Assessment Act 1997

CHAPTER 3 - SPECIALIST LIABILITY RULES  

PART 3-45 - RULES FOR PARTICULAR INDUSTRIES AND OCCUPATIONS  

Division 355 - Research and Development  

Subdivision 355-D - Notional deductions for R & D expenditure  

SECTION 355-200   What this Subdivision is about  


An R & D entity can notionally deduct its expenditure on registered R & D activities for which certain conditions are met.

There are special conditions for R & D activities conducted for foreign residents.


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