IT 2429H - Notice of Archival
Income tax: advance payment of grant or subsid
Please note that the PDF version is the authorised version of this ruling.
FOI status:may be released
NOTICE OF ARCHIVAL
This Ruling is about grants paid to taxpayers as reimbursements for Research and Development (R&D) expenditure by the Australian Industrial Research and Development Board. That Board has not been replaced by the Industry Research and Development Board which was established under the Industry Research and Development Act 1986 . Incentives to industry for R & D are administered under sections 73B to 73G of the Income Tax Assessment Act 1936 .
Commissioner of Taxation
6 November 1996