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-G - Clawback of R & D recoupments  

SECTION 355-430   What this Subdivision is about  


An entity must pay extra income tax on its recoupments from government of expenditure on R & D activities for which it has obtained tax offsets under this Division.


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