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 355-440   355-440   Entity receives government recoupment  


The condition in this section is met if the entity receives or becomes entitled to receive the *recoupment from:


(a) an *Australian government agency; or


(b) an STB (within the meaning of Division 1AB of Part III of the Income Tax Assessment Act 1936 );

otherwise than under the *CRC program.


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