INCOME TAX ASSESSMENT ACT 1936

PART III - LIABILITY TO TAXATION  

Division 3 - Deductions  

Subdivision H - Period of deductibility of certain advance expenditure  

SECTION 82KZLB   82KZLB   HOW THIS SUBDIVISION APPLIES TO DEDUCTIBLE R & D EXPENDITURE INCURRED TO ASSOCIATES IN EARLIER INCOME YEARS  
In addition to its application apart from this section, this Subdivision applies to expenditure deductible under section 355-480 of the Income Tax Assessment Act 1997 as if:


(a) references in this Subdivision to incurring the expenditure were references to paying the expenditure; and


(b) references in this Subdivision to the expenditure year were references to the payment year.


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