INCOME TAX ASSESSMENT ACT 1997

CHAPTER 2 - LIABILITY RULES OF GENERAL APPLICATION  

PART 2-10 - CAPITAL ALLOWANCES: RULES ABOUT DEDUCTIBILITY OF CAPITAL EXPENDITURE  

Division 43 - Deductions for capital works  

Subdivision 43-B - Establishing the deduction base  

Operative provisions

SECTION 43-100   43-100   Certificates by Innovation and Science Australia  


A certificate by *Innovation and Science Australia stating that activities carried on by or for an entity were or were not *core R & D activities or *supporting R & D activities is conclusive for the purposes of this Division.
Note:

Core R & D activities and supporting R & D activities are kinds of R & D activities.


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