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-H - Feedstock adjustments  

SECTION 355-460   What this Subdivision is about  


An amount is included in an R & D entity's assessable income if it can deduct under this Division expenditure on goods, materials or energy used during R & D activities to produce:

  • (a) marketable products; or
  • (b) products applied to the R & D entity's own use.

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