Income Tax Assessment Act 1997
CHAPTER 2
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LIABILITY RULES OF GENERAL APPLICATION
PART 2-10
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CAPITAL ALLOWANCES: RULES ABOUT DEDUCTIBILITY OF CAPITAL EXPENDITURE
Division 43
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Deductions for capital works
Subdivision 43-B
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Establishing the deduction base
Operative provisions
SECTION 43-100
43-100
Certificates by Industry Innovation and Science Australia
A certificate by *Industry 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.
A certificate by *Industry 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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